Though less conversant with revenue matters, he applied his powerful mind to that subject also. It was his uniform practice to promote the most intelligent and active men to the head of each line; and in the revenue department he seems to have been fortunate in having the co-operation of Mr. Verelst and Mr. Sykes. His plan, in revenue concerns was, to innovate as little as possible; to avoid all impositions burdensome to the cultivator, however productive; and to support the respectability and usefulness of the upper classes of natives, by maintaining them in as easy and opulent circumstances as was practicable. He saw the mischief of the frequent changes in the demands made upon the ryots, and proposed to introduce the system of leases for their protection. The revenue seems to have been very flourishing; and the ryots in easier circumstances in his time than they were some years afterwards. Writing to Mr. Verelst[102], he says, "The 20th of this month we hold the punah; and, by what I can learn, the kistabundy for next year will amount to 172 lacs, which is 12 lacs more than this year; to which, if you add 12 lacs of rupees which Mahommed Reza Cawn proposes cutting off from the Nabob's allowance, being for useless horse, elephants, buffaloes, camels, &c. the increase will be 24 lacs. If we mean to avoid giving umbrage to the European powers, and to keep up the appearance of the present form of government, we ought not to exact one farthing of revenue more from the province. For my own part, I think, after we have made this year's experiment, and, by the regular payment of the rents, find we have not over-rated the countries, that if Bengal was let out for five, six, or seven years, it would be for the advantage of the Company, of individuals, and add stability to our possessions by inspiring the inhabitants with just ideas of our justice and moderation." Writing, a few days after[103], to Mr. Palk, he touches on the same subject:--"Abundance of business, and a good deal of bad health arising from the heat of the weather, hath prevented me from being so punctual a correspondent as I promised to be when I took my leave of you at Madras. However, I will now acknowledge the receipt, as well as return you thanks for your last letters of the 24th March and 4th April. We have been already near a month at this place, in order to ascertain the revenues of Bengal for next year. Upon the whole, what with cutting off useless expenses and unnecessary kistabundy, the Company will receive an increase for Bengal only of 24 lacs. Here, in my opinion, we should hold our hands. To attempt farther increase will be drawing the knot too tight. It will neither be to the honour or advantage of the Company. In the end, it would be impolitic: individuals who are of good families, who have been used to live in state, and who have been intrusted with power, must have wherewithal to support some part of that dignity which has always been kept up in this country."