For the convenience of keeping accounts, and of making payments, one _sircar_ is allowed by the Company to each battalion of sepoys. It is surprizing to see how these men, whose utmost legal receipts can amount to only twenty rupees monthly, get forward, and become possessed of property. Much money goes through their hands, and, as before observed, every finger is a file which takes off a trifle _en passant_. This class of servants rarely associate, in any degree, with the others; they form, in fact, a separate tribe of Hindus, and devote their time to one object, viz. making money. They generally read English well enough to know the contents of a bill; but, in giving receipts, usually sign their names in the Bengallee character: few of them undertake to write English accounts; but, in their own way, which appears to us prolix, they are extremely regular. The superiors seldom touch a pen, leaving that office to those servants who are entitled to confidence, and causing the less expert to act as collecting clerks; an employ in which they are eminently punctual, as most young debtors throughout the East must acknowledge. It is a peculiar circumstance, that scarcely an instance has been known of a _sircar_ absconding with the money entrusted to him: from this, however, I exempt the vile crew of tide waiters, who are by no means scrupulous; though, for the sake of perpetuating their game, which any open act of felony might break up, they prefer extracting the money from the novice’s pocket, by means of extortion and fraudulent accounts.