Our own reason, aided by such inquiries as we were able to make, suggested the alterations we have recommended to your Lordship, &c., under this head. You will observe that we have not acted sparingly, but we chose rather, in cases of doubt, to incur the hazard of retrenching too much than too little; because it would be easier, after any stated allowance for expenses, to add what might be necessary than to diminish. We hope, however, there will be no material increase in the articles, as they now stand. One considerable charge upon the Nabob's country was for extraordinary sibbendies, sepoys, and horsemen, who appeared to us to be a very unnecessary incumbrance on the revenue. Your Lordship, &c., have determined to receive such of these people as will enlist into the Company's service, and discharge the rest. This measure will not only relieve the country of a heavy burden, but tend greatly to fix in the Company that kind of authority which is requisite for the due collection of the revenues. In consequence of your determination respecting the Nabob's sepoys, &c., every charge under that head has been struck out of our account of expenses. If the whole number of these people be enlisted by the Company, there will probably be no more than sufficient to complete their ordinary military establishment. But should the present reduction of the Nabob's artillery render it expedient, after the war, to make any addition to the Company's establishment for the purposes of the assigned countries, the expense of such addition, whatever it be, must be deducted from the present account of savings. In considering the charges of the several districts, in order to establish better regulations, we were careful to discriminate those incurred for troops, kept or supposed to be kept up for the defence of the country, from those of the sibbendy, servants, &c., for the cultivation of the lands and the collection of the revenues, as well as to pay attention, to such of the established customs of the country, ancient privileges of the inhabitants, and public charities, as were necessarily allowed, and appeared proper to be continued, but which, under the Nabob's government, were not only rated much higher, but had been blended under one confused and almost unintelligible title of expenses of the districts: so joined, perhaps, to afford pleas and means of secreting and appropriating great part of the revenues to other purposes than fairly appeared; and certainly betraying the utmost neglect and mismanagement, as giving latitude for every species of fraud and oppression. Such a system has, in the few latter years of the Nabob's necessities, brought all his countries into that situation from which nothing but the most rigid economy, strict observance of the conduct of managers, and the most conciliating attention to the rights of the inhabitants can possibly recover them.