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to create revolutions whenever so disposed. last and not the least cause, they thought, arose from the unequal division of property: they considered that the wealth of a rich empire, if confined to a few persons, only rendered them, as governors of provinces, more like independent princes than subjects of the state.

Alla-ood-Deen, approved of many of the remarks of his counsellors, and immediately began to carry into execution the plan which they laid before him. He first applied himself to a strict enquiry into the administration of justice, to redress grievances, and to examine narrowly into the private as well as public characters of all men in office. He procured intelligence of the most secret discourses of families of note in the city, as well as of every transaction of moment in the most distant provinces, and executed justice with such rigour, that robbery and theft, formerly so common, were not heard of in the land. The traveller slept secure on the highway, and the merchant carried his commodities in safety from the sea of Bengal to the mountains of Kabul, and from Tulingana to Kashmeer. He published, also, an edict, prohibiting the use of wine and strong liquors on pain of death. He himself set the example, by emptying his cellars into the streets. In this he was followed by all ranks of people, so that, for some days, the common sewers flowed with wine. He issued orders that marriage, among the nobility, should not be ratified without a license from the crown; and that no private meetings or political discussions should be held among the nobles

of his court, which proved a severe check on the pleasures of society. This latter order was carried into effect so rigorously, that no man durst entertain his friends without a written permission from the Vizier. At length the King became so rapacious, that he seized the private property, and confiscated the estates both of Mussulmen and Hindoos, without distinction, and by this means accumulated immense treasures. Men, in short, were almost reduced to a level over all the empire. All emoluments were cut off from the different offices, which were now filled with men whose indigence rendered them the servile instruments of his government. He ordered a tax, equal to half the gross annual produce of the lands, to be levied throughout the kingdom, and to be regularly

The land-tax, or, more properly speaking, the land-rent, appears, from time immemorial, to have been the principal source of public revenue in almost all the countries of the East, and it indicates a very limited knowledge of the principles of political economy. The Hindoos demanded from their subjects a certain portion of the crop; the Mahomedans commuted this tax in kind into a money-payment, according to the relative value of the portion in kind, and the value of the precious metals. The British government, apparently losing sight altogether of the original Hindoo principle, which is capable of being continued for ever, is disposed to strike an average of the money-payments of ten or twenty years, and to fix a permanent assessment, in specie, on an article, the value of which fluctuates daily; and this with a view, it seems, of ensuring to the state a fixed revenue, and of limiting the demand on the cultivator: but, in truth, so far from making the assessment fixed, with regard to the agriculturist, it is, in reality, the most variable of all imposts. A tax, which has no reference to the value of the crop, may, in fact, be light one

transmitted to the exchequer. He appointed officers to superintend the revenue collectors, whose office it was to take care that the zemindars should demand no more from the cultivators than the estimate which the zemindars themselves had made; and in case of disobedience or neglect, the superintendents were obliged to refund the amount, and to pay a fine. The farmers were restricted to the occupation of a certain quantity of land, and to a limited number of servants and cattle. No grazier was allowed to have above a certain number of cows, sheep, and goats, and a tax was paid for keeping even that number, so that many of the village registrars abandoned their offices; and the mokuddums, or heads of villages, who formerly possessed large farms, and maintained expensive establishments, were obliged to dismiss them, and to cause many of the menial offices of their families to be performed by their own wives and children. Neither were they permitted to resign their employments, till they found others as capable as themselves to execute their duties. It was a common saying of the King, "That religion had no connection with civil government, "but was only the business, or rather amusement "of private life; and that the will of a wise prince "was better than the variable opinions of bodies " of men."

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The King himself being wholly illiterate, it became a maxim, with the learned men at court,

year, when grain is scarce and dear, but it becomes onerous the moment the reverse takes place, and the demand for the raw produce slackens or ceases altogether.

to talk upon no subjects beyond the King's knowledge. He was, however, so sensible of the disadvantages under which he laboured, that he applied himself privately to study, and notwithstanding the difficulty of acquiring the knowledge of Persian, after he once bent his mind to it, he soon read all addresses, and made himself acquainted with the best authors in the language. After he had made such progress as to be able to take part in learned discourses, he encouraged literary subjects, and showed particular favour to all the eminent men of that age, particularly to Kazy Mowlana Kohramy, and Kazy Moghees-oodDeen. He appointed the last of those learned men to explain the law to him; which he did, according to the true spirit, in every point upon which he was consulted. He did not, however, do it without fear and trembling, where it differed from the King's notions of good government.

The King, one day addressing himself to Kazy Moghees-ood-Deen, said, he wished to put a few questions to him on the subject of the law. As the King had not only never consulted the learned men on any former occasions, but had declared them all to be hypocrites and rogues, the Kazy was confounded, and replied, "I fear, by what your Majesty proposes, that my last hour is come; if "so, and it be your Majesty's will, I am prepared to

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die; but it will be only adding unnecessarily to "the crime, if I am to be punished for speaking "the truth, and according to the word of God." The King asked why he was afraid. He replied, "If I speak the truth, and your

Majesty is

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offended, it may cost me my life, and if I speak falsely, and your Majesty should ascertain the "truth from others, I shall then be deserving of "death." The King told him to allay his apprehensions, and to answer his questions in conformity with the law of the Prophet (on whom be the peace of God). First question. "From what "description of Hindoos is it lawful to exact "obedience and tribute ?"- Answer. "It is law"ful to exact obedience and tribute from all in"fidels, and they can only be considered as "obedient who pay the poll-tax and tribute "without demur, even should it be obtained by "force; for, according to the law of the Prophet, it "is written, regarding infidels, Tax them to the "extent that they can pay, or utterly destroy them.' "The learned of the faith have also enjoined the "followers of Islam, To slay them, or to convert "them to the faith;' a maxim conveyed in the "words of the Prophet himself, The Imam Hu"neef, however, subsequently considers that the "poll-tax, or as heavy a tribute imposed upon "them as they can bear, may be substituted for “death, and he has accordingly forbidden that "their blood should be heedlessly spilt. So that "it is commanded that the Juzeea (poll-tax) and Khiraj (tribute) should be exacted to the utter"most farthing from them, in order that the punishment may approximate as nearly as possi"ble to death." * The King smiled and said,

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* When we consider that the whole of the Hindoo population, under the Bengal presidency, is subjected to Mahomedan law alone, it is instructive to know what are the rights which the most orthodox of the FAITHFUL conceive them entitled to.