framed on foolscap paper; and you will be careful, when using native terms, to fix the definitions in English; and when quoting Indian dates, to cite the corresponding English ones. Bombay Castle, 1835. I have, &c. Secy. to Govt. Simultaneously with the above, instructions were also issued by the subordinate Governments of Madras and Bengal. We believe the general results of the returns furnished in answer to this circular, comprising a period of ten years commencing with 1823-24 and ending in 1832-33, are as follows. Net surplus per annum, 375,499 If we are rightly informed, these statements were considered defective, as not shewing distinctly the extent to which the public resources, whether in money or lands, had been alienated by former Governments, and which must necessarily be upheld by the British authorities, nor the amount of revenue which would necessarily be lost or disbursements which would be saved upon the withdrawal of the patronage of Government to native shrines, &c. Revised statements have, we understand, since been received; the extent of the alienations in the Madras Presidency, or of the certain net loss which the Government would sustain by the cessation of its interference, is not accurately known to us. Under the Bombay Presidency, the following items will give an idea of the profit and loss. The extent to which the public resources in money and lands are alienated at Bombay, and which cannot be recalled by the Government, may be stated, with some approximation to accuracy, at rupees 580,000. Of alienations in land (there are none, we believe in money) in the Western Provinces, the British Government have either themselves assigned, or have confirmed the grants from former Governments or from individuals, to the following probable amount of Revenue. To Hindoos. Rupees 300,000 To Mahommedans. We are not aware of there being any extensive alienations in the Lower Provinces, if the Suttaish Hazaree Mehal, which forms the endowment of the Jagannath temple, be excepted. We have taken great pains to ascertain as far as possible, the probable amount of net income or loss to Government, from the various shrines within the Presidency of Fort William, i. e. in the Lower and Western Provinces. The following is the result of our inquiries; the statements give the average of twelve years, commencing with 1823-24 and ending in 1834-35. From Jagannáth, the total collections amount to rupees 133,955 per annum. The expenses are rupees 164,288, causing a deficiency of rupees 30,333 a year. At Gyah, the aggregate receipts are 231,377, the charges 39,138, profit 192,239. At Allahabad about 80,000, expences 12,000, surplus 68,000. Suheswan 650, charges 40, gain 610. At Mirzapore, income about 500. Moradabad; from Hindu shrines 2,800, charges nothing. For the service of the temple at Kamoykya in Assam, Government are at the yearly charge of about 200 rupees. These statements shew evidently enough that a connexion between the Government and the idolatry of India does subsist. They exhibit also the amount of its receipts and expenditure, its profit and loss. The actual annual receipts are Rs. 4,558,592; annual expenditure 4,183,093, leaving an annual profit of above two and a half lakhs of rupees. The Bombay Presidency alone does not meet its own expenditure, the last and amended returns shewing, we believe, something approaching to an annual loss of 9,000 rupees in that Presidency!! The measures resorted to for collecting and the means of disbursing these sums will be the subject of a future paper. Viewing the connexion as a mere monetary transaction, the profit is unworthy the acceptance of such a body as the HONORABLE proprietors of East India Stock. The source whence it is derived is so impure and the amount realized as profit so contemptibly small, as to form no fair remuneration for the odium that must ever attach to its reception, or the meanness into which it drags honorable men, both in its collection and distribution. We think almost any ordinary body of merchants would yield up such a source of profit, for the good opinion of the community at large, especially if it were evident that the source of their disgraceful profit might be exchanged for one of honorable emolument. The number of proprietors is, we believe, about 3,000. Now divide the two and a half lakhs among this body and what a mite does it yield to each individual! It will give to each per annum 83 rupees, 5 annas, 4 pie; per mensem scarcely 7 rupees; per week 1 rupee, 12 annas; per day 3 annas, 7 pie, 8 gundas, 2 cowries; per hour half a pice ; * The balance struck is about 3 lakhs, but we believe the more correct statements make it but 24. We have therefore stated that sum in preference. VII. 2 D yes, every hour the proprietors of East India Stock are receiving from an Idolatrous traffic the paltry sum of half a pice ! ! !— not enough to buy their salt! Amongst the number too there are twenty-seven clerical holders of Stock and pious laymen, females, and others who, we are confident, were it fully known to them, would not crown the brows of their guardians with an immortal laurel for such an addition to their incomes. We are most anxious to eschew every thing which would involve us in political discussion on the subject; yet as we have advocated the dissolution of the connexion and now urge it on monetary principles, it is but fair to point out what we may deem a probable means of replenishing an exhausted exchequer. We cannot away with the impression that, if increased facilities for colonization and for drawing forth the latent resources of this "land of milk and honey" were afforded, if the Government would but employ the number of agents now employed in the idolatrous service, for effecting such objects, and endeavour to introduce improvements in manufacture and agriculture, they would soon obtain a much larger and more honorable revenue than this, coupled with the happiness of seeing the people elevated instead of debased, and of making them more attached to their western rulers, by infusing into their minds and habits a taste for western science and literature, modes of commerce and trade. Let us suppose for instance, the Government should bend their attention to the one province of Arracan-a province in which they lose annually about one and a half lakhs of rupees. Arracan is become a proverb for disease and death-to send a man to Arracan is like sending him to his grave; and what is the cause of its unhealthiness? Its fecundity-it is a country rich in woods, minerals, rice, and every thing capable of yielding immense interest for the investment of capital. Arracan is especially adapted for the manufacture of salt of the finest and most pungent quality; it can be manufactured and brought to Calcutta at a much lower rate and of better quality than from almost any other station. Besides, if the Government would establish one central spot for the manufacture of salt in Arracan, it would at once strike at the root of a system of smuggling which entails great misery on all connected with it, and robs the Government of a large revenue. We are confident that if the Government would bend their attention to this province alone, not only would they save the amount now annually sunk in its support, but they would easily bring into their exchequer a large and honorable supply of gold and silver; and might add to this, too, the prevention of an illicit traffic and secure the daily increasing healthiness, from agricultural improvements, of one of the (at present) most unhealthy provinces in their pos session. We think that on the principles of commerce we have made out a case for the entire relinquishment of the justly reprobated connexion with idolatry,—both on account of the smallness of the advantage derived from it, and the means which are at hand for filling up the blank in the exchequer which would be occasioned by its dissolution. With ourselves such arguments have no influence in questions of moral obligation; they are addressed, not to Christian principles, not to Christian merchants, but to mere bonâ fide merchants, the mere monetary advocates of the system. We shall in future papers touch on the civil, moral and religious bearing of this subject upon the character of the Company, the British nation, and the Church of Christ. φιλος. II.-Analysis of Native Bengáli Works. No. 1. THE BATRISH SINHA'SAN, OR TALE OF THE 32 IMAGES. Vikramaditya or, 'the sun of valour,' is a cognomen common to several monarchs of Hindu story. The most celebrated however was a king of Oujein or Oude, who is reckoned to have begun his reign about the year B. C. 57, from which date the Hindu era, called the Sambat, is computed; hence also named, from him, the era of Vikramaditya. This king is celebrated as the most perfect example of all royal virtues and qualifications, being renowned for wisdom and valour, for justice, benevolence and piety: as such he has been long the theme and boast of the Native writers of India. The work now before us is a translation from a Sanskrit original made by Shri Mrityunjay Sharmana, a Bengáli Pandit, who may be classed as the Addison of his country. His work is a model of the simple and the chaste, in Bengáli composition. His style is sententious, laconic and elliptical, abounding in short sentences of easy and unlaboured construction. His language is pure, musical, flowing and perspicuous; and we know of no book in the language fitter to be made a patern for imitation, in its kind. This work possesses another recommendation also, in a degree greatly above many others, that it rarely exhibits any of those diffusive details of sensual impurity in which the prurient imagination of Eastern writers is so generally prone to indulge. Hindu morals, it is not to be denied, are both as to compass and principle defective, while Hindu theology is eminently impure and most corrupting alike to the imagination and the heart; it is little therefore to be wondered at if the writings of Hindus generally, even those in which the subjects though little elevated in themselves are yet relieved and adorned by a graceful and poetical fancy, are but too largely vitiated by much that is as revolting to a refined imagination as it is offensive to a moral taste. There are few Bengáli books indeed which could be put indiscriminately into the hands of females or the young: certainly none with more safety than the Batrish Sinhásan, the plan of which we shall now proceed to detail, and then present the reader with a few extracts in illustration both of its style and sentiments, concluding with some philological notices. We say nothing of the Sanskrit original, because our present object is limited to an exhibition of the Bengali works of Native authors, whether original compositions or translations; under which latter class must be ranged most of the prose and nearly all the poetical literature of the province. The gods, in admiration of the piety and many royal virtues of Vikramaditya, had presented him with a splendid throne or royal seat supported by thirty-two figures in relief, and richly ornamented with gold and precious stones. After the departure from this life and ascension to heaven of that renowned monarch, his successors being every way inferior to himself in all kingly excellencies, and therefore deemed unworthy to occupy his god-given throne, it was buried in the earth. In process of time even the place of its concealment passed from the memory of a degenerate posterity, and continued undiscovered till the reign of Bhoj, the eleventh in descent from Vikramáditya, of the monarchs of Oujein, when it was brought to light under the following circumstances. A spot of ground at some distance from the capital, belonging to an agriculturalist in easy circumstances, had been enclosed by its owner, and formed into what was at once an orchard and a garden, a park and a pleasure-ground. It was planted with every species of useful and ornamental tree: shrubs and flowers, in profusion, mingled every shade of leafy verdure with every variety of rich and pleasing hue, from the chaste and modest whiteness of the humble jasmine to the more dazzling beauties of the gay and stately ashoka. In the meandering walks and shady bowers of this earthly paradise the tasteful proprietor was wont to rove at pleasure, when the sultry heat of noon rendered so delightful a retreat doubly a source of enjoyment. There gentle and cool breezes breathed a grateful refreshment, and came perfumed with delicious odours exhaled from its beds of sweet-scented flowers and fragrant shrubs. But alas! at a small distance from the confines of this garden of delights frowned a dense and extensive forest, from which, from time to time, issued elephants, tigers, buffaloes, rhinoceroses, wild-boars, bears, deer, apes and other mischievous or destructive animals, cruelly laying waste the beautiful domain and infesting its sweetest retirements. Its owner, vexed at the frequent damage to his property and danger to himself, at length erected a pillar-shed, or small covered seat upon an elevated platform, answering the purpose of a garden-lodge or watchtower, to which he might betake himself at once for safety to his person and security to his grounds, as from thence he might readily shoot his arrows upon the mischievous depredators. No sooner was he seated thereon than he became the subject of a sudden, most remarkable, and mysterious influence: an influence under which his mind expanded in wisdom, courage, energy and aptitude for command, and which, it is implied, gave him instant control both over the savage wasters of his domain and the people of his household, but which lasted only so long as he continued in his elevated position. Instantly on descending from it, he lost at once his extraordinary powers and was simply, as before, a plain man of mere rustic intelligence and ordinary qualifications. His retainers, filled with a very natural astonishment, bruited the unaccountable circumstance abroad, till it reached the ears of the monarch of Oujein, who, as we have stated, bore the name of Bhoj. This king, always at once eager in the pursuit of amusement and prompt to indulge an ever-restless curiosity, repaired speedily to the spot, and having made his inquiries as to the efficacy reported to reside in the pillar-shed, put its reality to the test by directing one of his ministers to seat himself thereon ; who had no sooner done so than the same sudden transformation that |