Notes

So frequent is the mention, in all matters relating to the local government of India, of ‘covenanted’ and ‘uncovenanted’ service, and so peculiar the duties of those covenanted servants who bear or bore the title of ‘collectors’—that it may be well to sketch briefly the Company’s remarkable system, so far as it refers to those two subjects. The collectors and magistrates suffered much and braved much during the mutiny, owing to their peculiarly intimate relations with the natives; and their duties deserve on that account a little attention in the present work. For many reasons it will be desirable, as in the volume generally, to adopt the past tense in speaking of this system—bearing in mind, however, that the system was fully in operation during the mutiny, except when the officials were actually driven away from their districts.

’Covenanted’ and ‘Uncovenanted’ Service.—The ‘services’ supported by the East India Company were of four kinds—civil, military, naval, and ecclesiastical. The military has already been frequently noticed; the Company supported a military force of something near three hundred thousand men, involving various engagements on the one hand with the British crown, and on the other with native princes. The naval service was limited to a force of about sixty vessels and five thousand men, employed chiefly in surveying, coast-guarding, mail-conveyance, and the prevention of piracy. The ecclesiastical service, maintained by the Company for their own servants only, consisted of three Church of England bishops, about a hundred and forty Protestant clergymen, three Roman Catholic bishops, and about eighty Roman Catholic priests. The Protestants were liberally supported; the Roman Catholics simply received a grant, in aid of larger funds to be derived by them from other quarters. But it was the civil service that constituted the most remarkable feature in the Company’s organisation, embracing all the persons engaged in the collection of revenue or the administration of justice.

The civil service was of two kinds, covenanted and uncovenanted. The uncovenanted civil servants were very much like employés in other countries, paid reasonably for their services, but having no peculiar privileges—no declared provision for life, no claim to promotion by seniority, no stipulated furlough or leave of absence, no claimable pension. They comprised Europeans, Eurasians or half-castes, and natives. Subordinate duties, fiscal and judicial, were intrusted to them, according to their range of ability and supposed honesty, as judged by the local governments. The Europeans in this class were chiefly persons who had gone out to India in some other capacity, or were sons of officers already in service in India. The European and Eurasian uncovenanted servants barely reached three thousand in number. The class was mainly composed of natives—Mohammedans more generally than Hindoos. The employment of natives as uncovenanted servants of the Company was commenced by Lord William Bentinck (1828 to 1835), and steadily increased under other governors-general: insomuch that the judicial administration of the lower courts fell almost wholly into the hands of natives. The humbler offices in the revenue department were also filled by them. A few of the uncovenanted servants received salaries ranging from £500 to £800 per annum; but in the greater number of instances the amount was far lower.

The covenanted servants comprised nominated or favoured persons who, after receiving a special education in the Company’s seminary at Haileybury, were subjected to examination in England, and then sent out to India at the Company’s expense. They entered into a covenant, prescribed by ancient custom, ‘That they shall obey all orders; that they shall discharge all debts; and that they shall treat the natives of India well.’ Until 1853 (when a system of public competition was established by the charter granted to the Company in that year), the appointment of persons to this favoured service was wholly in the patronage of the directors. After a certain amount of tuition and examination, the young men (’writers,’ as they were sometimes called) were conveyed to India, where they pursued further studies, chiefly in oriental languages, at Calcutta, Madras, or Bombay. While so studying, they received an ‘out-of-employ allowance.’ At length they commenced employment as ‘assistants’ to magistrates and collectors in country districts, as soon as they possessed a certain amount of knowledge of vernacular languages, criminal law, and revenue law. Their daily duties were partly magisterial, partly fiscal. After some years’ practice, the assistant was competent for promotion. He became collector or magistrate of a district, under regulations differing in the different presidencies. In Bengal, the offices of judge, magistrate, and collector were held by three different persons, all ‘covenanted;’ in the other presidencies the offices of magistrate and collector were held by the same person; in the ‘non-regulation provinces’ (Punjaub, Nagpoor, Sinde, &c.), all three offices were held by one person. The local government had a voice in the selection of persons to fill these offices; but the principle of promotion by seniority was extensively acted on, and was almost claimed as a right by the ‘covenanted.’ The salaries paid were very munificent. The lowest assistant received £500 per annum, and the amount rose gradually to £10,000 per annum, the salary of a member of the Supreme Council at Calcutta.

Such were the chief points of difference between the covenanted and uncovenanted services of the East India Company. It was not so much a distinction of race, colour, or creed, as a means of favouring selected persons in England, and of giving those persons a special education to fit them for civil duties in India.

Collectors and Collectorates.—We shall next notice in a succinct way the remarkable duties of such of the covenanted civil servants as filled the office of collector—especially in those districts where the collector was also the magistrate. In the Northwest Provinces, to which the mutiny was mainly confined, the collector-magistrate of each district was in many matters controlled by the commissioner of the province in which the district was situated; but he had in a larger degree than the commissioner an intimate knowledge of the villages and villagers of India, their incomes, hopes, fears, wants, and peculiarities; and he became more deeply involved in anxieties and dangers consequent on the mutiny.

The term ‘collector’ very inadequately expresses the status and duties of the official so named. So far from being a mere tax-gatherer, he was a revenue judge, an executive district authority, with large powers and heavy responsibilities. As collector and magistrate, he was responsible to two different departments—to the higher judicial courts for his conduct as a magistrate, and to the revenue department in all that concerned his collectorship. He had two sets of assistants, with duties clearly defined and separated. The magisterial duties being dismissed without further description, as susceptible of easy comprehension, we shall dwell only on the collectorship.

The duties of the collector were fivefold. He was collector of government revenue; registrar of landed property in his district; revenue judge between landlord and tenant; ministerial officer of courts of justice; and treasurer and accountant of the district. None but a man of varied and extensive attainments, united to zeal and industry, could adequately fulfil so many duties; many of the great names in the recent years of Indian history are those of men who laid the foundations for their greatness as collectors. The districts over which the collectors presided varied greatly in size and wealth; but in all cases they comprised several thousand villages each, and yielded revenue varying from one to two hundred thousand pounds per annum—for the whole of which the collector was responsible. In the whole of India, the collectorates were somewhat under a hundred and seventy in number, for the most part identical with districts, but in a few cases comprising whole provinces newly annexed; and these collectorates yielded, in 1856, revenue to the amount of about thirty millions sterling.

The collector-magistrate had generally two assistants, like himself ‘covenanted’ servants of the Company. Besides these there were ‘uncovenanted’ servants, European and native, sufficient in number for the duties to be rendered. The district was marked out into sub-districts containing from one to two hundred villages each. The collector resided at the head-station of the district, with a staff of clerks, writers, and record-keepers. Each sub-district was under the revenue management of a responsible native officer, who had subordinates under him to keep his accounts and conduct the details of his office. Carrying down the classification still more minutely, every village in every sub-district had its headman and its native accountant, who were in intimate correspondence concerning the revenue of the village.

The chief official of the district, as collector of government revenue, obtained this revenue mainly from three sources—land-tax, spirit and drug duty, and stamps. The second and third items were so small in amount, that many well-wishers of the Company urged the abandonment of those imposts; and at anyrate only a small share of the collector’s attention was devoted to them. The land-tax was the great source of revenue; and until the government of India undergoes an entire revolution both in spirit and in practice, such must continue to be the case. So decided was the importance of this tax compared with all others, that of the thirty millions sterling raised in 1856, no less than seventeen millions resulted from land-tax. The land-tax formed the great fund out of which the vast expenses for the executive government, military and civil, were mainly paid. Hence the importance of the revenue-collector and his land-tax duties. The assessment of the land, for the realisation of the tax, differed in different presidencies, according to the relations existing between the state, the landowners, the farmers, and the labourers. In Bengal the revenue was collected in gross from great and powerful zemindars, the state having little or nothing to do with the actual cultivators. In Madras no zemindars or great men were recognised; the state drew the tax from the ryots or cultivators, each on his own bit of land. In Bombay the Madras system existed in a modified form. In Oude nothing could be done till the annexation in 1856, when the peculiar thalookdaree system laid a foundation for many troubles in the following year. In the Northwest Provinces the assessment depended on the peculiar village tenures, which had existed from time immemorial, and according to which the ownership of the soil could not be interfered with by the state so long as the village paid the revenue. Great as may have been, and great as were, the differences between the Hindoo, Mohammedan, and English governments, this village system maintained its ground century after century. The tenure of land in these provinces, recognised by the Company as among those institutions which they wished to respect, were mainly three in number:

Zemindaree—denoting those estates where the property was held collectively without any territorial division, whether the owners were one, few, or many.

Puttidaree—those estates where the property was partially or entirely divided, and held separately by the coparceners.

Bhyacharuh—estates held by coparcenary communities, where actual possession had overborne law; it was a kind of Puttidaree founded on actuality rather than right.

Whichever of these systems prevailed, the Company respected it in assessing the land-tax; and thus each piece of land was represented in the tax-books by the name of a particular tax-payer or community of tax-payers. The actual assessment, the percentage on produce, depended on circumstances specially ascertained in each district; but the two guiding principles laid down by the Company, when they established a revenue-system for the Northwest Provinces were—that the rate should be light enough to leave a wide margin of profit to the cultivators; and that it should be fixed without alteration for a considerable period of years. The collector, knowing how much was assessed upon every village or every piece of land, was armed with powers sufficient to enforce payment. Whether the assessment was ‘light’ or not, was a standing controversy between those who respectively supported the zemindaree, the ryotwaree, and the village systems. The Company’s advocates generally urged that, though the ratio of tax to produce seemed heavy, any comparison with English land-tax would be fallacious; seeing that the villagers and cultivators in India were not called upon to pay, in addition to land-tax, any such imposts as excise, tithes, church-rates, county-rates, poor-rates, or income-tax. The excellences and defects of the system, however, are not discussed here; we simply describe the system itself.

The collector, having a definite amount to receive, from a definite number of villages, represented by a definite number of persons, could neither increase nor lessen, anticipate nor postpone, the tax, without special reasons. If a district suffered from drought, the government often deferred or wholly remitted the tax; but this only under well-defined circumstances. The collector’s register recorded all changes in ownership or occupancy by death or private transfer; and as he knew each year who ought to pay, he was intrusted with certain powers to enforce payment by imprisonment, distraint of personal property, annulment of lease, sequestration of profits, transfer of defaulting share to a solvent shareholder of the same community, farming of the estate to a stranger, or sale by public auction.

In most districts, until the time of the Revolt, the collection of revenue was an easy task, occupying only a portion of the collector’s thoughts in May and June, November and December. ‘So complete the machinery,’ said a writer in the Calcutta Review, ‘so prosperous the provinces, so well adjusted the assessment, that the golden shower fell uninterruptedly; and the collector, who had without an effort of his own transmitted a royal ransom half-yearly to the public treasury, was scarcely aware of the financial feat which he and his subordinates had performed.’ But when a drought, an inundation, or any great calamity interfered with the growth or harvesting of the crop, the collector’s duties were most trying and laborious; seeing that he had to listen to petitions for relief or delay from hundreds or thousands of villages in his district.

His ordinary duties as a collector of revenue occupied only a small portion of his time and thoughts. As registrar of landed property, he kept maps and registers of land, drawn out with a degree of minuteness scarcely paralleled in any other country in the world; and these maps and registers were renewed or corrected annually, to shew the size, position, ownership, and crop of every cultivated field in the whole district. As revenue judge between landlord and tenant, he was often called upon to assist the responsible landowner to collect his rent from the cultivators, or to assist the cultivator in resisting oppression by the landlord; it was a duty requiring a knowledge both of law and of revenue matters. As a ministerial officer of the courts of justice, he had to put in force, somewhat in the manner of a sheriff, all decisions of the judge relating to land, transfers of property, or arrears of land-tax; and his local knowledge often enabled him to assist the judge in arriving at an equitable decision. As treasurer and accountant, he took care of the bags of silver coin in which the land-tax and the other taxes were chiefly paid, tested and weighed the coin before making up his accounts, paid monthly stipends to some of the military and civil officers of the district, kept a minute debtor and creditor account, and transmitted his accounts and his surplus silver to Calcutta. In addition to all these duties, the collector, considered as the European who possessed most knowledge on various subjects in his district, performed miscellaneous duties scarcely susceptible of enumeration. ‘Everything that is to be done by the executive, must be done by him, in one of his capacities; and we find him, within his jurisdiction, publican [tax-gatherer], auctioneer, sheriff, road-maker, timber-dealer, enlisting sergeant, sutler, slayer of wild beasts, wool-seller, cattle-breeder, postmaster, vaccinator, discounter of bills, and registrar-general—in which last capacity he has also to tie the marriage-knot for those who object to the Thirty-nine Articles. Latterly, he has been made schoolmaster of his district also. Every new measure of government places an extra straw on the collector’s back. Whatever happens to be the prevailing hobby, the collector suffers. One day specimens are called for, for the Exhibitions of London or Paris; the next day, the cry is for iron and timber for the railway, or poles for the telegraph.’