firmed:-Lieut. J. E. Lang, 20th N.I., to act as brigade-major at Hursole from 25th April, during absence of Capt. Macan on duty.-Lieut. H. H. Hobson, 20th N.I., to act as adf. during absence of Lieut. Lang.-Lieut. C. G. G. Munro, 16th NL, to assume command of detachments stationed in southern sequestered districts.-Lieut. A. P. Le Messurier, 23d N.I., to act as adj. to detachment (300) which marched to Broach on 3d May.

Corps of Engineers. Lieut. W. Scott, to be interp. in Hindoostanee language; date 5th May.

Capt. P. D Ottey, deputy postmaster at Poonah, placed at disposal of Major General commanding the forces, from 15th June (the post-office at Poonah being placed under the Junior Principal Collector).

Assist. Surg. J. Fortnom, to be civil surgeon at Sholapoor, v. Dalgairn, proceeded to England.

May 28.-Surg. J. Walker to assume charge of medical store department at Presidency.

Assist. Surg. Scott to take charge of duties of civil surgeon at Ahmedabad until further orders date 12th April.

May 30.-Department of Adjutant General. Assist. Adj. Gen. J. Ke th, to be deputy adj. gen. of army, with official rank of major.-Capt. C. Hagart, acting assist. adj. gen., confirmed in that appointment.-Capt. John Fawcett, 6th N.I., to be acting deputy adj. gen. of army-all to have effect from 5th May.

May 31.-The following temporary arrangements confirmed:-Lieut. S. Poole, 1st L.C., to act as brigade major at Sholapore, from 24th April, during absence of Lieut. Wyllie.-Lieut. A. Hamerton, 15th N.I., to be acting adj. to a field detachment (300) from date of its march from Rajcote.-Lieut. R. Hughes to act as qu. mast. to 3d N.I., from 24th to 31st March.

June 7-Surg. D. C. Bell placed in charge of ophthalmic institution until return of Assist. Surg. Jeaffreson to Presidency.

Cadet of Infantry W. R. Simpson admitted on establishment.

June 8.-The following temporary arrangements confirmed:-Lieut. G. Fisher, 12th N.I., to act as adj. from 20th May, during absence of Lieut. Maughan on leave.-Lieut. L.W. Hart, 22d N.I., to perform duties of interp. to Guzerat prov. bat.

Europ. Regt. (left wing). Capt. W. Burnett to take rank, v. Watkin dismissed service; date 30th Dec. 1829.-Lieut. C. R. Hogg admitted on effective strength, from same date, v. Burnett prom. -Lieut. A P. Hockin to be capt., and Ens. G. F. Sympson to be lieut., in suc. to Little prom. ; date 8th July, 1830.-Sen. Cadet R. H. Young to be ens., v. Sympson prom., ditto.

14th N.I. Lieut. T. R. Wynter to be capt., v. Hare retired; date 13th Sept. 1830.-Supernum. Lieut. C.G.Calland, admitted on effective strength, from same date, v. Wynter prom.

Supernum. Ens. J. G. J. Johnston, 10th N.I., admitted on effective strength of regt., from 23d Sept. 1830, v. G. F. Fenwick resigned.

Supernum. Ens. W. G. Wheatley, 4th N.I., admitted on effective strength of regt., from 31st May, 1831, v. Wardell, dec.

June 10. Capt. P. D. Ottey to continue in charge of post-office at Poona until end of June.

June 11.-Cadets of Engineers Geo. Wingate and J. H. G. Crawford admitted on establishment. Messrs. W. B. C. Graham and R. Kirk admitted on estab. as assist. surgeons.

June 16.-Infantry. Sen. Maj. R. Barnwall to be lieut. col., v. Whitehill, dec.; date 10th June, 1831.

26th N.I. Sen. Capt. M. Soppitt to be major, and Lieut. G. Smith to be capt., in suc. to Barn wall prom.; date 10th June.-Supernum. Lieut, G. Wilson admitted on effective strength from same date, v. Smith, prom.

8th N.I. Lieut. A. Thomas admitted on effective strength from 6th May, 1830, v. C. A. Hawkins, dec.-Ens. F. Cristall to be lieut., v. Livingston, prom.; date 6th Dec. 1830.-Supernum. Ens. W. R. Duff admitted on effective strength, from same date, v. Cristall, prom.

June 18.-8th N.I. Ens. R. W. Horne to be interp. in Mahratta language; date 5th May, 1831.

Returned to duty, from Europe.-May 28, Lieut. Col. S. Whitehill, 2d L.C.-June 7. Lieut. W. Trevelyan, 2d L.C.-11. Major A. Seymour, 20th N.I.-Lieut. W. Maunsell, 6th N.I.-Ens. E. R. Elwall, 24 N.1.18. Ens. W. Topham, 7th NA.

FURLOUGH.

To Sea.-June 2. Assist. Surg. T. H. Graham, 4th N.I., for ten months, for health.

SHIPPING.

Arrivals.

May 29. Rachel, Potter, from Liverpool.-30. Hebe, Briolle, from Bordeaux.-June 6. Earl of Eldon, Theaker, from London. 8. Othello, Thompson, from Liverpool.-10. Sophie, Henon, from Bourbon.-11. Adele, Levalois, from Bourbon.-13. H.C.S. Benares, Elwood, from Mocha. -17. H.C.S. Hythe, Shepherd, from London.19. H.C.S. General Kyd, Nairne, from London and St. Helena.-25. H.C. sloop of war Clive, Sawyer, from Bassadore.-29. H.C. sloop of war Amherst, Crawford, from Red Sea; and H.C.S. Herefordshire, Hope, from London.

Jan. 25. On board the Caroline, Thomas Charles Frazer, Esq., of the Bombay civil service. Feb. 19. On board the Triumph, at sea, Major John Hawkins, Bombay engineers.

May 5. At Ahmedbaad, the Rev. Thomas D. Pettinger, of the Church Missionary Society, late curate of Weston and Bramhope, in Yorkshire, aged 31.

22. At Rutnaghery, Mr. Amaro de Costa, aged 45, a government pensioner.

May 9. At Nehr Hamlet, on the Mahabhulishwur Hills, after a short illness, Matilda, daughter of Lieut. Col. Robertson, resident of Satara, aged six years.

June 19. At Surat, Lieut. Col. Charles Whitehill 12th regt. N.I., commanding the Garrison of Surat, after a short illness of only two days.

23. At Kirkee, Frances Maria, youngest daughter of Major and Mrs. Fendall, of H.M. 4th L. Drags..

Ceylon.

BIRTHS.

June 18. At Jaffna, the lady of Robert Atherton, Esq., Superintendent of the Government Stud, and Sitting Magistrate of Delta, of a son.

MARRIAGES.

March 26 At Galle, Lieut. Nagel, H.M. 97th regt., to Caroline, eldest daughter of the late Francis Dickson, Esq., formerly of that place.

May 19. At Colombo, Capt. G. Schneider, colonial engineer and land surveyor general, to Elizabeth Katherine Stewart, eldest daughter of James Titterton, Esq., apothecary to the forces.

DEATHS.

March 26. At Trincomallee, Lieut. Edward Tindal, of the Royal Artillery.

April 21. At Kandy, 2d-Lieut. C. B. Delatre, eldest son of Lieut. Col. Delatre, aged 25.

23. At Colombo, Mrs. A. D. De Vos, wife of Mr. J. J. Gerhard, aged 50.

Swan River.

MARRIAGES.

April 23. At Freemantle, Mr. Charles Smith, to Miss Ann Chapman.

30. At Perth, Mr. Thomas Watson to Miss Anne Smythe.

May 2. At Freemantle, James Henty, Esq., J. P., to Miss Charlotte Carter.

MARRIAGES.

May 24. At Cape Town, John Fairbairn, Esq., to Eliza, daughter of the Rev. Dr. Philip.

June 4. At Cape Town, Mr. Thos. Caffyn, of H.M. ordnance department, to Mrs. Johanna Sophia Pero, widow of the late Rich. Heurtley, Esq.

17. At Port Elizabeth, John Centlivre Chase, Esq., of the colonial civil service, widower, to Mrs. Damant, widow of the late Dep. Assist. Com. Gen. J. Damant, and only daughter of F. Korsten, Esq., of Cradock's Town.

July 6. At Swellendam, Mr. F. Rawstorne, assistant protector of slaves in the Swellendam district, to Eliza Henrietta, second daughter of Capt. Emett, late of the 54th regt.

22. At Green Point, Henry Ball Rutherfoord, Esq., to Miss Elizabeth Morton.

Aug. 1. At Cape Town, James Lindsay Crawfurd, Esq., to Miss Mary Allison.

20. At Cape Town, J. D. Thomson, Esq., naval officer, to Carolina Francisca, second daughter of the Hon. J. W. Stoll, treasurer and accountantgeneral.

29. At Cape Town, Major J. S. Parlby, Hon. E.I. Company's Bengal artillery, to Hester, only daughter of Capt. Vowe, late of His Majesty's Royal marines.

30. At Cape Town, Mr. Richard Clarence, second son of R. Clarence, Esq., of Hooley Park, Surrey, to Maria Iresin, second daughter of the late T. Hewson, Esq., of Stratford Grove, Essex,

DEATHS.

May 22. At Cape Town, in his 46th year, Leopold Mund, Esq., M.D., at one time botanical collector in this colony for the King of Prussia.

24. At Cape Town, Mr. James Cameron, sadler, aged 49.

June 11. At Wynberg, Fredrica Charlotta Louisa Johanna Meyer, relict of the Colonel Baron F. von Buschenroder von Buschenrad, aged 70.

12. Mr. J. H. Lolly, aged 24.

16. On board the Rambler, near Mossel Bay, from apoplexy, Capt. Knight, commander of that vessel.

28. At Cape Town, James Andries Horak, Esq., aged 80, a native of this colony.

July 8. At Cape Town, Mr. A. Hutchinson, aged 50.

25. At Cape Town, the Rev. Fearon Fallows, M.A., F.R.S., astronomer-royal at the Cape of Good Hope, aged 43.

Aug. 3. At Cape Town, Mrs. Hawkins, wife of Wm. Hawkins, Esq., aged 24.

St. Helena.

MILITARY GENERAL ORDER.-ABSENCE
ALLOWANCE TO OFFICERS.

James's Town, Aug. 8, 1831.-The period during which officers, whether regimental or staff, when absent on sick certificate, are permitted to draw allowances, is restricted to two years, which is not in any case to be exceeded: if the absence should be prolonged beyond that period, the parties will be entitled to the subsistence only of their regimental rank, without any allowance either regimental or staff.

30th March 1830.

T. G. Lloyd, Esq. examination continued.-Q. In the paper you have delivered in it is stated, that in part-provision for the purchases of teas in China there had been drawn, by bills from China on the Court of Directors, for the season 1828-9, the sum of £135,813, for which there have been received in China 484,514 tales; that being the only part of this account in which there is a direct transaction between China and London for the cost of that money delivered into the Company's treasury in China, be so good as to state to the Committee what has been the price of the tale upon that transaction?-A. About 5s. 7d. Q. Is that not the result of the direct exchange between China and London, as exemplified by the actual transactions of the Company?-A. Certainly. Q. If the direct exchange makes the tale to cost only 5s. 7d., must not the whole difference between that and the exchange of 6s. 4d. and 624 decimals, be a loss to the Company, arising from the circuitous manner in which their funds are placed in Canton, or from the way in which the money is calculated?-A. It is quite clear that if the money be obtained by bills upon England, the tale would of course give considerably less than it does by the consignment of merchandize from India and England. We did not place the tale by consignment of goods from this country in that year at the same rate that we might have obtained it by bills upon the court, and therefore the difference between the 6s. 4d. and 5s. 7d. is to be attributed to the mode in which the Company carried on their business. Q. Then, in fact, they lost by their consignments of merchandize? A. Yes, as compared with the rate of exchange for bills on England. Q. And so they did by the goods seut from India?-A. Yes. Q. Supposing the goods sent from India had been calculated at 1s. 10d. for a rupee, what would have been the value of the tale then?-A. It would take some time to make the calculation. It is about 2d. in the rupee upon all rupees that have been furnished through India; it would not have made a very considerable difference in the tale on the final result. Q. You have stated that the real cost of the tale to the Company is 6s. 10d. and 417 decimals, so that the loss by this mode of supply must be the difference between 5s. 7d and 6s. 10d. and 417 decimals?

son.

A. It is so, presuming we could have obtained all our supplies by means of bills, which I conceive to be extremely doubtful. I think it very questionable whether we could have obtained bills for two millions sterling upon the court in one seaQ. Can you state how much of the money paid into the Company's treasury in Canton has arisen from the sale of goods there, and how much from exchange operations?-A. The exchange operations are, "Bills upon Bengal 562,292," and "Bills upon England, 135.813;" making together, 698,405. Q. Can you state to the Committee what loss you suppose to have arisen from the bills drawn on Bengal?-A. For the bills drawn on Bengal we pay the territory at the rate of 2s. 3d. Q. What is its intrinsic value according to the exchange ?— A. The exchange, I apprehend, at that time was about Is. 11d. Q. Should not you consider that the Act of Parliament directing the mode in which the upset price of the teas should be fixed, meant that it should be done according to the actual cost of the teas to the Company, and not acccording to any arbitrary valuation of the rupee, or of any other coin?-A. I apprehend, certainly, that the Act of Parliament intended the teas should be put up at what they cost the Company; and by the operation we pursue, I conceive we fully comply with the Act of Parliament, because it actually has cost the Company to place the tale there, so much money as I have stated in the account 1 have delivered in. Q. Could not the Company have placed the tale there, by your own statement, at a much more reasonable rate?-A. By drawing bills, certainly. Q. Then must not your revenues in Bengal have been benefited to the extent of the larger price that has been put upon the tale, in so far as concerns that portion of the money which has been drawn upon Bengal?-A. The revenues of Bengal have been benefited by the difference between the exchange of Bengal upon England, and the rate of 2s. 3d, which is nearly 5d. in the rupee. Q. And to that extent the upset price of the teas of the Company has been increased in the amount?-A. The upset price has certainly been increased in consequence of the mode we adopt; but not to the full extent of the difference, because the upset price has resulted from calculating the rupee at the intrinsic value. Q. Could you, looking at this

paper, state to the Committee what is the per-centage of difference between the cost, as you have stated it to have been calculated, and the cost as it would be if it had been taken at the rate of the direct exchange?-A. It would make about 14 per cent."

1st April.

Same witness.-Q. In the remittances made to the Company's factory at Canton, there is the article of commanders' cotton-bonds £98,000, what is the nature of that transaction?-A. The nature of that transaction is, that the Court of Directors have given a privilege to their commanders to load cotton for China, with which they are supplied by the presidencies of India; they give bonds for this at the presidencies whence they lade, to pay for the same into the Canton treasury such an amount in tales. Q. At what rate of exchange is that payment taken? -A. The rate of exchange at which it is taken there is according to the intrinsic value of the coins with which the presidencies of India have supplied the commanders. Q. At how much per tale is that?-A. At the value of a rupee at the mint-price of silver, which is a little better than 2s, and their cotton-bonds are calculated at 210 sicca rupees for 100 dollars. Q. Can you state how much per tale it makes on that transaction ?-A. About 6s. 1d. a tale. Q. So that the commanders get the benefit of the difference between the rate you have stated of 6s. 1d. and 5s. 7d., which you stated the real exchange from China to be?-A. The real exchange that I stated was 5s. 7d. for bills drawn upon England; a commander places the tale in China at 6s. ld. Q. Is not the difference so much profit to the commander?-A. I conceive not, because he pays more for his tale than he would obtain it for in exchange; he pays 6s. Id., whereas he could have obtained a tale by bill on England at 5s. 7d. Q. If he pays this money into the Company's treasury at Canton, the lower the rate of exchange is, the higher amount of sterling money he gets for the money he pays in?-A. The operation is this, that he by his engagement pays so many tales into the China treasury, which in sterling money amount to 6s. 1d. a tale; if he obtained a tale by a bill upon England, he would place it in China at 5s. 7d. whereas now he place it at 6s. 1d. Q. For every tale that the Company's commander pays in he gets a sum in sterling money; if he gets 6s. Id. for the tale instead of 5s. 7d. for the tale, is not it so much for his benefit?-A. I apprehend the operation is mistaken. The China commander has been advanced so many sicca rupees in India, for which he undertakes to pay

into the China treasury so many tales at a stipulated rate of exchange; therefore he pays a tale, which in sterling is 6s. Id., that is, he places 6s. Id. in the Canton treasury, or gets credit for the tale at that rate; but if he drew a bill upon England he would have the tale in his possession 5s. 7d. Q. Is not it clear that this money paid into the Company's treasury, costing the Company 6s. Id. per tale, is so much dearer to them than if they got it at the actually existing exchange of 5s. 7d.; and is it not therefore so much loss to the Company? A. The Company could have obtained, by means of a bill on England, a tale at 5s. 7d, and they place it at 6s. Id. Q. Therefore that is so much to the prejudice of the Company, and to the profit of the commander?-A. It is So. Q. In a note to your return, it is stated that " the cost of the supplies furnished to China through India is here calculated at the intrinsic value of the India coins at the mint-price of standard value, instead of the rate affixed to those coins by the Board of Commissioners for the Affairs of India;" in what manner have the Board of Commissioners fixed those rates?-A. They have fixed those rates in the arrangement for the separation of the accounts between territory and commerce, which by a clause in the act of 1813 they were empowered to do; the act directed that the accounts should be prepared upon that principle. Q. Upon that principle the tale is taken at 6s. 10d. and 417 decimals?-A. That would be the value of a tale, if we calculate the supplies from England at the Board's rates. Q. If that is the rate pointed out by act of Parliament, why is it deviated from?-A. The rate is not pointed out by act of Parliament, but the Board of Commissioners have fixed that rate. Then when you say that by this operation the teas are put up at a price below their actual cost and charges, do you mean to say that the real cost and charge of the tale to the Company in China is 6s. 10d. and 417ths?-A. I mean so to say, if we calculate the supplies from India at the Board's rates. Q. In taking your invoice of cotton shipped from Bengal of value according to what you call the mint-price of silver, at 5s. 2d, where do you find any such mint-price?—4. It was the former mint-price. I am well aware that 66 is now used where 62 formerly was; but I believe that the same standard exists as did formerly in respect of fine silver. Q. You continue the old standard, which is no longer existing ?— A. Yes. Q. Will you have the goodness to explain how it is that the Company are entitled to rate the tale at 6s. 4d., which they now do ?~A. The valuation of the tea is made according to the actual cost to the Company in pounds sterling;

Q.

they have placed so many pounds sterling for the provision of their investment in that year, which in fact has produced so many tales; the cost of one tale by that operation is 6s. 4d., which I have stated before. Q. Is there an investment purchased by the Company in India to be sent to the China market with which to pay for the teas?-A. There is, consisting of cotton.

Q. Do the Company themselves purchase the cotton, or do the Company's officers purchase the cotton?-A. The Company themselves purchase the cotton for their own investment in Bombay and Bengal. Q. Do they receive that cotton in kind as part of the payment of land revenue ?-A. I am not well acquainted with the Indian system, but I apprehend not: I think the cotton of Bengal is purchased in the market, or by provision, through their commercial residents. Q. Do they purchase that cotton at the market rate ?-A. That which is purchased in the market certainly, but that which is obtained by means of advances is not at the market rate; it is what the commercial resident can obtain it at; it is not bought at the public market. Q. Supposing cotton to be purchased in the market, why should the sicca rupee be reckoned at 2s., when in fact it is only worth 1s. 10d. or Is. 11d.? -A. The sicca rupee is stated in this account lower than what the Company in their commercial character are charged for it, without reference to the current exchange certainly; but the mode in which it operates as a reduction of the upset price is, that we have taken it at 2s., when in fact it cost us 2s. 384d. Q. Do you mean that it is a reduction of the upset price, supposing you take the valuation put upon a rupee by the Commissioners of the Board of Control?-A. It is a reduction of the upset price if we take a rupee at the mint-price of silver, that being 2s. and a fraction, and the Board's rate 2s. 3.84d. Q. Is the mint-price of silver the real value of the rupee at the present moment?-A. Not in exchange, certainly. Q. Then supposing cotton is purchased in the markets of India for an investment to China, aud purchased with rupees, would it not be purchased at the rate at which the rupee is current in India at the time?—A. If the East-India Company were not obliged in their commercial capacity to account to the territorial branch of their affairs at the high rate as regards the value of the rupee, certainly I agree that it would be so. Q. Are not the funds coming into the Company's treasury at China parted with for a sale of cotton; and must not the upset price of the teas depend in part upon the price at which that cotton sells in China? A. Clearly Q. So that if the Company were to make a fortunate adventure

in their cotton trade, it would lessen the upset price of the teas; and, on the other hand, if it were to make an unfortunate adventure in cotton, it would increase the upset price of the teas?-A. It has precisely that operation. Q. How do you consider that the act of Parliament justifies the Company in confounding together two totally distinct operations, and putting upon the upset price of tea the result, either fortunate or otherwise, of their adventures in cotton ?-A. Because I conceive that the act of Parliament directed the Company to put up the tea at its cost; and if by a fortunate operation_in commerce they place more tales in China at one time than at another, I think that the cost of the tea would be so much reduced; if, on the other hand, there is an unfortunate out-turn, the upset price of the tea would be so much increased. Q. In every mercantile transaction with a foreign country, is not the sale price the produce of the goods sold valued in the money of that country?-A. It is so, certainly. Q. Is not the prime cost of any article purchased in a foreign country the amount paid for it valued in the money of that country?-A. It is; but I think it all has reference to the pound sterling, ultimately. Q. Is there any other way in ordinary mercantile transactions of ascertaining the value of such foreign money in British money, either of sale or prime cost, except the current rate of exchange between the foreign country and this country?-A. That is the ordinary process, but I think that the value or the cost of placing any funds in a foreign country must be regulated by the pound sterling it ultimately costs me. Q. You are, of course, acquainted with the Commutation Act of the 24th Geo. III.; by the 5th section of that act, the East-India Company are required from time to time to send orders for the purchase of such quantities of tea asmay be requisite for the supply of this country, and that the tea so purchased shall be put up to sale at the prime cost thereof, with the other charges thereupon. Now have you any reason to believe that it is the intention of that act that the prime cost of purchase, as therein directed, should be calculated upon a different principle from that which prevails in all other mercantile transactions?- A. I apprehend that the effect to the Company is precisely what I have before stated; that they have disbursed a certain amount in sterling money, for which they have placed number of tales in China, I conceive that that is the sound principle for establishing the cost of a single tale, and thereby they have complied with the act of Parliament. Q. What reason have you to believe that “prime cost in the act of Parliament is to be construed dif