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luation on which the duties shall have been levied in the dominions of the company.

III. His Excellency the Vizier, &c. agrees to levy the duties on all goods imported into his territories from the company's dominions, upon the valuation specified in the company's rowannah. The right honourable Earl Cornwalhs, &c. agrees to levy the duties on all goods imported from his Excellency's dominions into the district of Benares, or the company's provinces, on the valuation specified in the rowannah of his Excellency the Nawab Vizier.

IV. Goods exported from the company's dominions to the dominions of his Excellency the Vizier, if by the river Ganges, shall pay the duties at Lutchagyr, or at Foolpore; if by the river Goomty, at Ghura Mobarikpore; if by the river Gogra, at Doohry Gaut; if by land, at Keeway, Maidnee Gunge, Chaui>dahpertaubpore, Mow, or Mahraj Gunge; and if by the way of Sircar Gooruckpore, at the gaut of the river Gunduck, or at Gooruckpore, Mujholee, or Chollooparah. The merchant or person in charge of the goods, upon paying the duties hereinafter mentioned, at either of the above stations, shall receive a rowannah from the collector of the duties, under his public seal, which shall exempt the goods from all further demands or molestation whatever, in their progress through the dominions of his Excellency.

The duties on goods exported from the dominions of his Excellency the Vizier, to the dominions of the company, whether by land or water, shall be levied at the established stations in the district of Benares, and the province of Behar, and rowannahs granted as above specified.

The contracting parties reserve to themselves tha .power of changing the situation of the stations for levying the duties as they may deem expedient, upon giving public notification to each other of the new station, fixed upon.

* V. Broad

V. Broad cloth, iron, copper, lead, manufactures of iron, copper, lead, gold or silver, raw silk; silk piece goods, cotton piece goods, and piece goods made partly of silk and partly of cotton, exported from the dominions of the company to the dominions of the Vizier, shall pay an import duty of two and a half per cent. to his Excellency, on the price specified in the rowannah taken out in the company's dominions.

VI. Salt exported from the company's dominions to the dominions of the Nawab Vizier, shall pay an import duty of five per cent. to his Excellency, on the valuation specified in the rowannah granted at any of the stations in the company's dominions.

VII. Cotton coming from Jahlone, HydernugguY, Omraowty, Naugpore, or any of the countries of the Decan, and passing through the dominions of the Nawab Vizier to the dominions of the company, shall pay a duty of five per cent. to his Excellency, on the fixed valuation of six rupees per maund of ninety-six sicca weight to the seer, rowannahs for covering the same through his Excellency's dominions, shall be granted at the station where the duties are levied. The same cotton, when it arrives in the province of Benares, shall pay a duty of two and a half per cent, and two and a half per cent. more on entering the soubah of Behar, upon the valuation above specified; or, should it not pass through the jurisdiction of Benares, it shall pay five per cent. upon being imported into the company's provinces.

VIII. Silk piece goods, cotton piece goods, and piece goods made partly of silk and pardy of cotton, exported from the dominions of the Nawab Vizier to the company's dominions, shall pay a duty of no more than two and a half per cent. on the price specified in his Excellency's rowannah. The said duty shall be collected at the established stations in Benares, should the goods pass through that district; and upon their arrival in the company's provinces, the collectors of

H h 2 the

the customs shall grant a rowannah duty free to cover such goods to any part of Bengal, Behar, or Orista. Should the said goods enter the company's provinces, without passing through the district of Benares, the above duty of two and a half per cent. shall be levied at the first station in the company's provinces.

IX. All goods not specified in the foregoing articles, exported from the respective dominions of the contracting parties, shall be subject to a duty of five per cent. on the valuation inserted in the rowannah of the country from whence they were originally exported. If the goods shall have been exported from the company's dominions to the dominions of the Nawab Vizier, his Excellency will collect the duty asoresaid, at one of the stations mentioned in the third article; if from the territories of his Excellency to the dominions of the company, two and a half per cent. shall be levied at the first established station in the district of Benares, and two and a half per cent. at the first authorized station in the province of Behar; or, should the said goods enter the company's provinces without passing through the jurisdiction of Benares, the whole duty of five per cent, shall be collected at the first authorized station in the province of Behar.

X. Goods exported from the provinces of Bengal, Behar, or Orisfa, or from the district of Benares, to the dominions of the Nawab Vizier, aster having paid the import duties to his Excellency, according to the rates, and in the mode prescribed in the foregoing articles, if fold in the dominions of the Nawab Vizier, shall be subject to the established local duties of the market or gunge in which they are dispofed of. Provided, nevertheless, that if the said goods shall be sold for the purpofe of being exported beyond the confines of his Excellency's dominions, and not for the consumption of the same, no local gunge or market duty, or any other duty whatsoever, shall be levied on account of such sale or purchase; but the import row

* annah. annah of the seller shall be indorsed by the collector or head officer in charge of such gunge, and delivered over to the purchaser, who shall transport the goods through the dominions of the Nawab Vizier, without further molestation; if such purchaser, however, should afterwards dispofe of the said goods for consumption in any market or gunge in his Excellency's territories, they shall be subject to the established duties of the same. In like manner, goods exported from the dominions of his Excellency to the dominions of the company, after having paid the import duty in the latter, according to the rates, and in the mode prescribed in the foregoing articles; if fold in any gunge or market, shall be subject to the local gunge or market duties, under the preceding limitations.

The gunge duties to be thus levied, are not to exceed the ancient established rates, to which no addition shall be made without the mutual consent of the contracting parties.

XI. If any renter, zemindar, collector of the revenues, jaghiredar, or holder of rent-free lands, shall levy any duties or exactions on goods passing through the dominions of the contracting parties, and on which the regular duties shall have been paid, and rowannahs taken out as prescribed in the foregoing articles, for the first offence, he shall be fined twenty rupees for every rupee so exacted; for the second offence, forty rupees; and for the third offence, if a renter or collector of the revenues, he shall be fined one hundred rupees for every rupee so exacted, and be dismissed from his sarm or employment; if a zemindar, jaghiredar, or rent-free landholder, he shall forfeit his lands. Any officer of the customs exacting more than he is authorized, shall for the first offence, be fined ten times the amount so exacted, and be dismissed from his employment. The party injured shall be indemnified out of the fines for the sum so exacted, and it shall be left to the discretion of the contracting Powers to grant ^uch further portion of the said fines, as they may deem

H h 3 adequate adequate to the trouble and lofs of the party so injured.

XII. In order to discourage every attempt to evade the payment of the import duties, merchants endeavouring to pass the station at which they are to pay the same, without having previously taken out a row- annah, shall be subject to double duties; and the contracting parties agree to issue orders in their respective territories, requiring all persons to pay the duties, and take out rowannahs for their goods, as directed in the foregoing articles, before they approach an authorized station.

This article not to extend to the local duties in the markets or gunges, which are to be collected in the mode and under the limitations prescribed in the tenth article upon the goods entering the same.

XIII. The contracting parties reserve to themselves the right of levying whatever duties they may think proper, on all goods produced and consumed within their respective dominions, and also on their own exports, and on all imports from other countries not under the dominion of the company or the Nawab Vizier, the article of Decan, &c. cotton, going to the company's dominions, excepted, on which his Excellency is to levy the duties as specified in the seventh article.

XIV. If any dispute shall arise between the merchants of the respective states, it shall be decided by the laws of that state in which the defendant may reside; if the defendant be a resident in the company's dominions, the plaintiff shall be allowed the privilege of stating his case, through the vakeel or agent of the Vizier, to the right honourable the Governor General in council, who may refer it for decision to the provincial court of justice within the jurisdiction of which she cause of action may have arisen, or the defendant may reside; in like manner, if the defendant be a resident in the Vizier's dominions, the plaintiff shall be

endued.

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