"In the actual collection of the revenues, nothing is more necessary than to give immediate attention to all complaints, which are preferred daily without number, and to dispatch them in a summary manner. This cannot be done where the control is remote. In every purgunnah throughout Bengal there are some distinct usages, which cannot be clearly known at a distance; yet in all complaints of oppression or extortion, these must be known before a decision can be pronounced. But to learn at Calcutta the particular customs of a district of Rajeshahye or Dacca is almost impossible; and considering the channel through which an explanation must pass, and through which the complaint is made, any coloring may be given to it, and oppression and extortion, to the ruin of a district, may be practised with impunity. This is a continual source of embarrassment to the Committee of Revenue in Calcutta. "One object of their institution was to bring the revenues without the expenses of agency to the Presidency, and to remove all local control over the farmers, who were to pay their rents at Calcutta. When complaints are made against farmers by the occupiers of the lands, it is almost impossible to discriminate truth from falsehood; but to prevent a failure in the revenue, it is found necessary, in all doubtful cases, to support the farmer,--a circumstance which may give rise to and confirm the most cruel acts of oppression. The real state of any district cannot be known by the Committee. An occupier or zemindar may plead, that an inundation has ruined him, or that his country is a desert through want of rain. An aumeen is sent to examine the complaint. He returns with an exaggerated account of losses, proved in volumes of intricate accounts, which the Committee have no time to read, and for which the aumeen is well paid. Possibly, however, the whole account is false. Suppose no aumeen is employed, and the renter is held to the tenor of his engagement, the loss, if real, must occasion his ruin, unless his assessment is very moderate indeed. "I may venture to pronounce that the real state of the districts is now less known, and the revenue less understood, than in the year 1774. Since the natives have had the disposal of accounts, since they have been introduced as agents and trusted with authority, intricacy and confusion have taken place. The records and accounts which have been compiled are numerous, yet, when any particular account is wanted, it cannot be found. It is the business of all, from the ryots to the dewan, to conceal and deceive. The simplest matters of fact are designedly covered with a veil through which no human understanding can penetrate.