Colonial revenue

CWML_Y103_MAURITIUS_1828-1830.pdf

COLONIAL REVENUE.
RETURN to an Address to His Majesty, dated 23 December 1^0-,—for,
COPY of the REPORT of The COMMISSIONERS
appointed by His Majesty’s Warrant of the 21st June 1830, to
inquire into the Receipt and Expenditure ofthe Revenue
in The Colonies and Foreign Possessions;-(So far as relates 'to
THE MAURITIUS.)
Whitehall, Treasury Chambers,
26 February 1831.
}
T. SPRING RICE.
Ordered, by The House of Commons, to be Printed,
26 February 1831.
L94-
A


2 FOURTH REPORT OF COMMISSIONERS OF INQUIRY INTO
LIST.
REPORT -.............................P. 3
APPENDIX.................................p. i5
MAP.
f Placed
MAURITIUS, OR ISLE OF FRANCE..........................< at the end
I after p.


RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 3
FOURTH REPORT
OF
THE COMMISSIONERS for Inquiring into the Receipt and Expenditure
of the Revenue in the Colonies and Foreign Possessions.
(MAURITIUS.)
TO THE LORDS COMMISSIONERS OF HIS MAJESTY’S TREASURY,
&c. &c. &c.
â– f 17 E have applied ourselves to the investigation of the Receipt and Expendi-
V V ture of the Mauritius, and we have examined the Accounts of the Years
1825, 1826, 1827 and 1828, upon which last, being the latest complete Annual
Account received from the Colony, we had bestowed particular attention.
Fourth Report.
MAURITIUS.
Appendix, No. i,
The Revenue of the Year 1828 appears to have been as follows :—
Fixed Revenue ----------
Deduct difference between collections for 1827, received in 1828,
and Collections for 1828, received in 1829 . - - -
Incidental Revenue, Special Taxes and Receipts in aid - - -
Casual and extraneous Receipts -------
Total Revenue and Receipts - - -
Deduct Repayments on account of charges not attaching to this
Colony ----------
Net Colonial Revenue and Receipts - - - -
From which the Colonial Expenditure of the Year being de-
ducted ----------
There would remain a disposable Surplus of - - £.
£. s. d.
14V33 3 4i
3,803 19 9i
137,329 3 7
25,799 6 5i
13,445 8 5 I
176,573 18 6
569 12 8i
176,004 5 9i
166,509 10 n |
9,494 14 9i
But having very recently received an Abstract of the Revenue and Expenditure
of the year 1829, together with the annual comparative Statements of the same
for the years 1828 and 1829, we have, in treating of the present and probable
future Revenue of Mauritius, availed ourselves of such further information
as these last-mentioned documents afford.
It appears from the Report of the Commissioners of Eastern Inquiry, that a
custom has prevailed since the French Revolution, of renewing annually the
Proclamation for the assessment of the direct taxes, which, by the Law of 1804,
were payable in quarterly instalments. Of late years, however, the Government
has been induced to depart from the strict enforcement of this rule, in conse-
quence of which the Revenue has been suffered to fall into great arrear, and
much irregularity has prevailed in the department of the Collector.
This irregularity has been much increased by the complicated nature of the
assessments; the tedious calculations they involve, the want of any effectual
control, and the inadequate means possessed by that department for enforcing
attention to their demands. The consequence of this has been, that the arrears
which have been gradually accumulating since 1811, amounted at the end of
1827 to 63,173 Z.
A 2
The


4 FOURTH REPORT OF COMMISSIONERS OF INQUIRY INTO
Fourth Report. The annual receipts therefore have consisted of the collection of the arrears of
-------- former years. Thus, for example, it appears that in the year 1828 no sum had
MAURITIUS, been collected on account of the assessments for that year, and only 539 I. out of
-------------7 15>525 the assessment for 1827.
Hence it follows that we cannot rely with confidence upon the annual accounts
of the collection, as affording a correct view of the probable future annual income,
in consequence of the extraordinary arrears which have been suffered to accumu-
late chiefly in the internal Revenue, and under the heads “ Direct Impositions”
and “ Taxes for special purposes.”
These consist of Capitation Taxes upon Slaves, and of a tax of one per cent, upon
Houses in Port Louis, assessed upon a fixed valuation, which has remained un-
altered since 1824; together with an addition of 10 per cent, upon the same,
under the title of “ Church Tax,” and also a small tax upon Carts and Waggons.
The collections of 1828 therefore, although falling little short of the assess-
ment for that year, consisted exclusively of arrears outstanding on account of
preceding assessments.
Appendix, No. 2. The Returns contained in the Appendix show the amount remaining due on
(A.) account of each separate annual assessment, from 1811 to 1827, both inclusive,
as well as the sums collected in each successive year, on account of the arrears
of preceding years.
Having thus set forth the causes which are stated to us as having led to this
extraordinary deficiency in the collections, accumulating almost unnoticed from
year to year, it only remains for us to recommend that the most effectual measures
should be adopted to put an end to such improper indulgence.
We are aware that the taxes cannot be collected until the year following that
for which the assessment is imposed; but we can see no reason why the assess-
ment for the year 1830, for instance, should not be collected during the year 1831,
and the whole of it actually paid into the Colonial Treasury before the expiration
of the first quarter of the year 1832.
We propose to present in the first place, for the information of the Lords Com-
missioners of His Majesty’s Treasury, an Estimate of the probable produce of the
Revenue in future, under the supposition that the existing taxes remain unaltered;
and hereafter we shall offer a similar Estimate of the probable produce of the
future Revenue, if the alterations we are about to recommend shall be approved,
and carried into execution. And in order to make up the former of these Esti-
mates, we have taken, in the first place, the amount of the Customs, Port and
Tonnage Duties received in 1829 ; and we have included in the same class, the
Wharfage Duties collected and managed by the officers of the Customs, although
this last-mentioned tax has been usually stated in the annual accounts as one of
the taxes imposed for special purposes; but observing that the original object
for which it was imposed has been completed, and the tax transferred to other
purposes of Government, we think it should be treated as part of the permanent
Revenue.
We have in like manner taken as the basis of our calculation, the actual collec-
tions of all the branches of Internal, Incidental and Special Revenue, not dependent
upon assessment on slaves or on property.
But with regard to these last, the current collections of which, as we have
before stated, are composed exclusively of arrears, we have been obliged to resort
to the assessments calculated upon the number of slaves specified in the Report
of the Commissioners of Eastern Inquiry, and the fixed value of assessed property
as before mentioned.
It is necessary to remark, that prior to the Ordinance of the 1st March 1827,
the tax called “ Commutation for Corvee,” being a charge upon slaves, was con-
fined to the country districts only ; but by that Ordinance, every slave owner in
Port Louis is bound to contribute annually four days’ labour of every slave between
the ages of seven and sixty years, or to pay an equivalent of l s. 3 cl. per day,
or 5 s. for the four days’ labour required of each slave. This tax, however, does
not appear to have been brought into a course of collection.
©
We


RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 5
We find from an examination of these Accounts, that the Revenue of the Island
has progressively increased, and that the improvement has been chiefly, if not
exclusively, under the heads of the Customs, and Taxes dependent upon and
connected with them ; and that this is principally to be attributed to the increased
export of Sugar, which has taken place since the period at which the produce of
the Mauritius was admitted for consumption in this country, on the same duties
as that of the British West India Colonies.
In the branch of the Revenue arising from the Capitation Taxes and Assess-
ment, it will be seen that of late years, the actual collections have nearly equalled
the amount of the assessment. We therefore feel justified in expressing our
opinion that it may be assumed with reasonable confidence, that the annual
Revenue collected in each future year, will not fall below the amount of that
which is set forth in the following Estimate:
MAURITIUS.
Fourth Report.
MAURITIUS,
ESTIMATE of Revenue, compiled from the actual Collections of Duties not in Arrear, and from
the Assessment of the other existing Duties.
Customs and Port Duties :
Import Duties -
Export ditto
Port ditto -
Import Tonnage ditto , m
Export Tonnage ditto ? g
Boat Licenses -
Wharfage (special tax)
Dredging Vessel (d°) -J
Internal Revenues:
Direct Taxes:
Capitation, Port Louis
D° Country Districts -
D° Seychelles -
D° Minor Dependen-
cies.
House Tax, Port Louis
(1 per cent.)
Maronage:
Port Louis
Country Districts
a) u
J § 5
c*_, co
o .52
2 S S
o c a
SO>
~ 013

/ Slaves.
12,906 at 6/1
43,888 - 2/6
5,433 - 2/
660 - 4/
\ on 728,300/.
O g
C3 y
S-O 1
$ rt
%
Slaves.
12,906 at 1/3
43,888 - 1/3
Tax on Carts and Waggons ; Average Produce
1825, 1826 & 1827.
Corvees (Special Tax):
Port Louis
Country Districts
Vaccination,
(Special Tax):
Port Louis
Country Districts
Church Tax,
(Special Tax):
On Slaves, Port Louis
D° Grand Port
D° Moka
D° Other Dis-
tricts. J
On House at Port Louis, 10 per cent on House
Tax and Shop Licenses, estimated.
C Slaves.
12,906 at 5/
43,888 - 1/9
I s
12,906
43,888
12,906
5,553
2,832
/3
/3
/8|
i/3
V
14,965 - I/6

£. s, d.
3,925 11 6
5,486 - -
543 4 -
132 - -
7,283 - -
806 12 6
2,743 - -
285 13 4
3,226 10 -
3,840 4 -
161 6 6
548 12 -
473 4 4
347 1 3
141 12 -
1,122 7 6
951 1 2
£. 5. d.
- 76,856 • 11 2|
- 15,202 1 4|
5,700 14 7r
817 3 if
- 17,369 15 6
3,835 5 10
7,066 14 -
709 18 6
3,035 6 3
£. s. d.
98,576 10 4 J
32,017 - 1
J94-
Carried forward - - - £.
A 3
130,593 10 5l



€ FOURTH REPORT OF COMMISSIONERS OF INQUIRY INTO
Fourth Report. Internal Revenues—continued. £. 5. d.
— Brought forward - 130,593 10 5l
MAURITIUS- £. 5. d.
V— J Mortgage Duty and Fees - - 1,409 6 Hl
Registration Fees - - - - 19,047 5 4?
Stamps ... - - a - - 3,664 2 4i
Shop Patents and Licenses - - - - 5,583 2 9
Distilleries - - - - - - - 864 8
Canteens - - - - - - - 7,788 18 —
Post Office - - - - 0 Fees Chief Secretary’s Office - - o - - 744 12 -
Fisheries . .. - - - - - 221 — 9 j
Bazaar Duties, (Special Tax) - -J - 2,256 2 10
42,393 18 5
Total Estimated Fixed Revenues - - 172,987 8 io|
Incidental Revenue :
Sales and Concessions of Crown Lands 1,241 17 3
Government Press - _ . . - 1,391 10 9s
Hire of Government Slaves - - - - - 919 6 n|
Fees on Slave Registries ... - - 311 12 7
Fees on Marine Registries ... - 223 16
Fees on Permits of Residence .2 - 85 12 6
Fees on Ships’ Registries ... 0 Maronage, Small Captures ... "0 Q - 533 2 7l
Civil Hospital Receipts for Rations, &c. - 1,040 3 -i
Police for Rations to Prisoners - - > - 54 13 2f
Total Estimated Revenue for 1829 - - - £.
5,858 4 gl
178,845 13 71
The Annual Accounts transmitted from the Colony contain a Statement of the
several Taxes levied therein, which the Commissioners of Eastern Inquiry have
examined and reported upon in detail, and have recommended many alterations,
and some additional taxes.
We agree with them in the opinion that there is no reason for diminishing the
Export Duties, nor any necessity for a change in the Port, Tonnage or Wharfage
Duties.
They have recommended that the several direct Capitation Taxes on Slaves
should be consolidated and equalized throughout the Island ; and we here subjoin
a tabular Statement of them.
In Port Louis. In the Districts.
s. d. s. d.
Direct Taxes _ - - - _ - 6 1 2 6
Maronage ------ - 1 3 1 3
Vaccination ----- - 3 - 3
Commutation of Corvees _ - _ - 5 1 9
Total in four districts _ - - - 12 7 5 9
Church Tax ----- 8| (
Ditto in Grand Port - _ - - - - 1 3
Pamplemousses and Riviere de Rempart - - - 1 6
Moka ------- - — 1
In this recommendation we concur, and we see no objection to the adoption of
the sum of ten shillings per annum on every slave above seven and not exceeding
sixty years of age, in substitution for the following:
The Direct Tax.
The Tax for the Expense of recapturing Maroons.
The Tax for Vaccination. (
The1


RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
7
The Commutation of Corvees, (or four days’ labour) and that part of the Church Fourth Report.
Tax which consists of the duties on slaves. ------
MAURITIUS.
Independently of the manifest advantages of simplifying the accounts, by col- V —.. —-
lecting and accounting for these sums under one head, this measure is urged
upon the ground that the difference between the taxes at Port Louis and those in
the country districts affords a strong additional temptation to transfer slaves from
domestic employments in town, to the severe and to them unaccustomed labour in
the sugar plantations in the country.
The effect of this alteration, if adopted, upon the amount of the Revenue, will
appear in the following Table.
PRESENT TAXES ON SLAVES BETWEEN THE AGES OF SEVEN AND
SIXTY YEARS.
In Port Louis -------- In the Country Districts generally Slaves. 12,906 • 43,888 < at at at at at 'at at at .at s. 6 1 5 2 1 1 d. 1 3 3 8| 6 9 3 3 Direct Maronage Vaccination Church Tax Corvee - Direct - Corvee Maronage Vaccination - - £. 3,925 806 161 473 3,226 5,486 3,840 2,743 548 11 12 6 4 10 4 12 d. 6 6 6 4
In the Districts of Grand Port - - 5,553 at 1 3 Church Tax - - 347 1 3
Pamplemousses and Riviere de Rempart 14,965 at 1 6 Church Tax - - 1,122 7 6
Moka - -- -- -- -- - 2,832 at 1 - Church Tax - - 141 12 -
In the Seychelles ------ 5,432 at 2 - Direct Tax - - 543 4 -
In the Minor Dependencies - - - - 660 at 4 - Direct Tax - - 132 - -
Total - - £.
* 23,497 5 7
PROPOSED TAX ON SLAVES.
In Mauritius, 56,794 slaves, between the ages of seven and sixty £. s. d. £. s. d.
years at 105. each - -- -- -- - 28,397 - “
Deduct 5 per cent, for remission ... - 1,419 - -
26,978 - -
In Seychelles, and the Minor Dependencies, 6,092 slaves, at
10 s. each - - - -- -- -- - 3,046 - -
Deduct 5 per cent, for remission ... - 152 “ ~
- . - . - . ... 2,894 - -
Total - - - £. 29,872 - -
We concur with the Commissioners of Eastern Inquiry also, in recommending
the abolition of the following taxes.
1st. The additional duty of 10 per cent upon Houses and Shops in Port Louis,
for the purpose of increasing the fund for building churches, taken at 951^ 2^-
per annum.
Church Tax on
Houses at Port
Louis, 951 Z. l s.2 2d. The tax on Licenses for Fisheries, estimated at the produce of 1829, Fisheries,
221 Z. oi. g J d. per annum. 221Z. o«.
At the same time that this tax is repealed, the monopoly called the Govern- Report of Commis-
ment Reserves should be laid open. . sioners of Eastern
f Inquiry, p. 27. Appendix (B.)
p. 229, to that Report.
I
3d. The duties collected on the sale of Stock in the Bazaar (or Market) estimated Bazaar,
at about 1,596/. 2 6. 10d., being the produce of the year 1827. But it is 1,596/. 2s. iod.
proposed to retain the rents of the stalls in the Bazaar, taken at about 660 Z.
By a Proclamation of Sir Robert Farquhar, issued in 1813, a tax was imposed
on all shopkeepers, and they were required to take out annual licenses for car-
erying on their trades.
194- ” A 4
They


8 FOURTH REPORT OF COMMISSIONERS OF INQUIRY INTO
'{Fourth Report.
'MAURITIUS.
-A. ____________!
They were divided into the following classes:—
The first class, being privileged to deal in goods of all descriptions within
certain prescribed limits, were charged 36 I. per annum.
Those without those limits, having the same privilege, 18 I.
The second class privileged to deal in all goods, except those from Europe, 241. ;
and the third class, limited to the sale of Colonial produce only, and including
all tradesmen, 2 I. 8 s.
We agree in opinion with these Commissioners that this system is objec-
tionable, and we recommend that a limitation of the description of articles to
be sold, should be discontinued; but we go further, and submit that it would be
expedient also to repeal the tax on Shops, in conformity with the principle stated
by these Commissioners, and adopted by us, with respect to the tax on Goods
sold in the Bazaars, and we are persuaded that the amount of Export Duties will
be such as to enable the Government to dispense with this tax.
We have no hesitation in expressing our conviction that the taxes on Game
Licenses, and on Horses and Ponies, proposed by the Commissioners, are inex-
pedient.
It is proper to state, that in recommending the repeal of the several taxes
before mentioned, as well as the tax on Shops, viz.
£. s. d.
Fisheries - - - - - - - 221-9!
Bazaar ------- - 1,596 2 10
Church - - - - - - 951 1 2
Shop Tax.............................5,583 2 9
And the Duty on Carts and Waggons - - 285 13 4
Amounting in all to - - - £. 8,637 -10!
we have been in a great degree actuated by a desire to give some relief to
the residents in a Colony, in which the expenses of living have been represented
to us as being excessively high, and as affording to the Public Servants some pre-
tence for applying for large allowances.
We are prepared to concur in the suggestion of the Commissioners, that the
Registration Fees, and the Fees taken in the Secretary’s Office, should be
incorporated in the Schedule of Stamp Duties, and the collection and manage-
ment of both consolidated and placed under the direction of one office.
But in the arrangement, care must be taken to ensure the accurate registration
and preservation of the records, which will necessarily become the most impor-
tant part of the duty committed to the officer who shall be appointed to the
charge of the united offices of Commissioner of Stamps and Registrar.
We do not feel ourselves to be competent, or to be called upon, to propose
a detailed table of the Stamps to be imposed under the new regulation, as that
is a matter which necessarily requires more local information than we possess,
but upon which we see no reason to object to the suggestions of the Com-
missioners, in so far as they have explained and detailed them.
There can be no doubt that it would be desirable to allow the modifications
suggested by the Eastern Commissioners for the relief of persons interested in
the sale by auction of Insolvents’ Estates, but we are restrained from recom-
mending them, by the apprehension, too well justified by experience elsewhere,
that such a remission of duties would afford a ground for other exceptions, and
a great opening for fraud, and that it would be very difficult to find an adequate
security for the collection of the Revenue.
The House Tax in Port Louis is one per cent per annum, upon a valuation
made in 1824, and the produce is taken at 7,283 I. per annum.
We


RECEIPT and expenditure of COLONIAL REVENUE. 9
We recommend that this tax should be continued, and that it should be
assessed upon a valuation, to be made periodically.
We approve generally of the suggestions of the Commissioners on the very
important subject of the Canteens and Distilleries, and particularly their recom-
mendation to abolish the monopoly created by the practice of selling all Licenses
for Canteens in Port Louis to one person : and we think that it will be an
improvement to divide the Licenses for Canteens in Port Louis into three or more
farms, and to dispose of the same annually to the best bidder, under such con-
ditions and police regulations as may be found expedient.
It appears to us to be highly expedient to impose some restraint, so far as
Fiscal Regulation can effect it, upon the intemperate use of spirituous liquors.
Fourth Report
MAURITIUS
Being of opinion that there is no article from which a Revenue can more pro-
perly be derived than ardent spirits, we concur in the recommendation of the
Commissioners, that the Distillation of Spirits should be subjected to an Excise
Duty, the amount of which must necessarily depend upon the means of pre-
venting evasion and fraud $ but we see no reason to question the propriety of
imposing sixpence a gallon, as recommended by them.
The following articles of incidental Revenue, viz.
1. Sales and Concessions of Crown Lands
2. Hire of Government Slaves - - -
3. Government Press - - - - -
4. Fees on Slave Registries - -
5. Fees on Marine ditto _ - - .
6. Fees on Permits of Residence -
7. Fees on Ships’ Registries - - _
8. Maronage and Small Captures - - -
9. Patients in Civil Hospitals, for Rations, &c.
10. Police, for Rations to Prisoners
A s. d.
1,241 17 -5
919 6 n|
i,39i 10 9l
311 12 7
223 16 -
86 12 6
56 10 -
533 2 7i
1,040 3
54 13 2l
are omitted by the Commissioners of Eastern Inquiry in their Estimate of the
proposed Revenue for the future.
With respect to the Sales and Concessions of Crown Lands, they give as their
reason for the omission, that the reserves of lands remaining in the hands of
Government, were of small value and extent, and that therefore the produce of
sales and concessions would be inconsiderable. In this reason we acquiesce, and
have therefore omitted in our Estimate of probable future Receipt, this article,
1,241/. 17s. 0 Jr/. We have also omitted, in like manner, the Hire of Govern-
ment Slaves, amounting to 919/. 6 s. 11 jr/., in consequence of the proposal we
shall have to submit, for the gradual emancipation.
The same Commissioners have also stated generally, with respect to the other
articles of incidental Revenue enumerated above, and omitted by them, that the
expense attendant upon them will counterbalance the produce ; but as, in our
Statement of the Expenditure, we have set forth the whole of the Incidental, Con-
tingent, and Miscellaneous Expenses, as well as the Establishment, we do not
think ourselves justified in omitting those articles of Revenue which we think
ought to appear on the opposite side of the account, and which amounted in
1829 to 3,697/. oj. gd.
B
’94-
ESTIMATE


10 FOURTH REPORT OF COMMISSIONERS OF INQUIRY INTO
Fourth Report.
MAURITIUS.
MAURITIUS.
ESTIMATE of the probable Revenue if the Recommendations contained in this Report should
be adopted by the Lords Commissioners of His Majesty’s Treasury.
Customs and Port Duties :
Import Duties -
Export ditto
Port ditto
Import Tonnage ditto \
Export Tonnage ditto /'
Boat Licenses -
Wharfage (special tax)
Dredging Vessels (do.)
a /
.2 S
V.
Internal Revenue:
Direct Taxes:
Capitation Tax on 56,794 slaves
in Mauritius, at 10) each.
-So
0 '3?
= 23
SSs .
s ”(3 E?
S3 £ O &
s‘0‘3 =
O . °
- s - 2
5 o 2
2 P-ry
as -3 H-i
Ditto in the Seychelles and minor
Dependencies, on 6,092 slaves,
at 10/ each.
k Mart's-/
Deduct, for Remissions supposed to be un-
avoidable, at 5 per cent.
House Tax in Port Louis, at one per cent, on
728,300/.
Mortgage Duty and Fees -
Registration Fees . ... .
Stamps, &c. ------
Fees in Secretary’s office - - - -
Post Office
Canteens in Port Louis, taken according to
Collections of 1829.
Ditto in the country Districts, as estimated by
the Commissioners of Eastern Inquiry.
Distilleries ; 6d. a gallon on 273,490 gallons of
spirits (supposed by the said Commissioners
to be distilled in the Colony).
Incidental Revenue:
As per Abstract of Collections of 1829 -
Deduct, Sales and Concessions of Crown
Lands.
And hire of Government Slaves - -
£.
d.
47,060 18 3 1
29,795 12 11 i
10,718 14 11 j
1,872 16 11 i
4,855 17 -I
754- 12 5i
28,397 - -
3,046 - -
3,644 2
744 12 -
1,241 17 “
919
6 11 1
£.
d.
76,856 11 2 ;
15,202 1
5,700 14
817 3
3L443 — -
i,572 3 -
7,283 - -
1,409 6 11 1
19,047 5 4i
4,408 14 4i
814 19 3f
<1 00 co 18 -
4,500 - -
6,837 5 -
29,870 17 -
32,963 6
5,858 4 9i
2,161 4
£.
d.
98,576 10 4j
19,126 3
3,697 - 9

41
4 J
7 i
U
Total - - - £.184,233 17 1;
Recurring to the subject of Arrears upon which we have already touched, we
venture to add, that to whatever cause the accumulation of them, for a period of
19 years, is to be attributed, a great proportion of them must now be considered
as desperate ; and any attempt to recover them immediately, or in addition to the
current Revenue, must be ruinous to the Planters, and would probably fail in its
object. We therefore have no hesitation in recommending that such portion of
those arrears as shall appear upon sufficient investigation to be irrecoverable,
should be at once remitted ; and at the time this relief shall be afforded, it should
be duly notified that in future the Taxes must be punctually paid at quarterly
periods as formerly ; that the Collectors should pay the same over into the Trea-
sury, within a month after receiving them; and on no account or pretence what-
ever should the final settlement of the Collectors’ Accounts be delayed beyond
three months after the termination of the year to which they relate.
It


RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 11
It is fit also that the Colonial Government be strictly limited by superior autho-
rity as to granting any indulgence, or exercising any discretion on this subject.
Having observed in the accounts of the Colony that a large sum of money
•was stated to remain in the Colonial Treasury, as a balance in hand, being
the accumulated excess of Receipt above Expenditure, and not being aware of
the true nature of that balance, or the means by which it had accrued, we called
upon the Auditors of Colonial Accounts for such information on the subject as
they might be able to furnish, and we have accordingly received from them
a Copy of their Report to the Lords Commissioners of the Treasury, under date
of the 18th October last, which we annex in the Appendix.
This balance, after providing for the loss which justly falls upon the Govern-
ment in consequence of having called in certain descriptions of Coin, which
had been put into circulation by authority at a rate much beyond their in-
trinsic value, and retaining a sum of 40,000 I. to pay off the Government
paper now in circulation, is stated by the said Commissioners to amount to
48,182 I. 165. 3
It appears to us to be strictly just that this balance should be paid into
the Military Chest, under the charge of the Commissary General, to be by him
applied to the Extraordinaries of the Army, in repayment of part of the sums
drawn from time to time from the resources of this country for the service of
the Colony, when the Revenue has been inadequate to defray the charges upon
it; and we venture further to recommend that all accruing surplus of Receipt
above Expenditure in future years, should in like manner be paid into the
Military Chest.
If this recommendation should be approved and carried into effect, it will
preclude the necessity of offering any remarks upon the employment of the
balance in hand in the discount of Bills for the profit of the Colonial Treasury;
but we approve of the suggestion of the Commissioners of Colonial Audit, that
at all events that practice should be discontinued.
Fourth Report.
MAURITIUS.
Appendix, No. 2
(B.)
EXPENDITURE.
THE latest complete Financial Accounts from Mauritius, which have been
laid before us, are those for the year 1828, abstracts of which, together with the
details, will be found in the Appendix; to which we have annexed a Statement Appendix, Nos. 3,
of such reductions as we have thought it advisable to propose in the fixed estab- to 26-
lishment.
The aggregate Colonial Expenditure for the year 1828, according to the infor-
mation before us, was as follows :
£.
Civil charges - - - - -
Military ditto ------
Extraordinary disbursements ...
Expenses defrayed by the Colonial Agent in
England.
From which being deducted charges not at-
taching to this Colony, and recoverable
from other sources -
There was a net Colonial Expenditure of
To which must be added the following charges
defrayed by Great Britain:
By Commissariat, pay of Troops, &c.
By the Ordnance -
Deduct Allowances paid by the Colony
Stationery from Stationery Office - - -
Medical Stores ------
18,704 17 1
3,509 - -
4.
£. 5. d.
134,313 15 9f
24,039 13 2
7,540 5 91
2,834 18 11f
168,728 13 8f
2,219 2 8S
- -
59,656 7 -
£.
17A95 17 1
605 311
399 18 6:
166,509 10 11;
Total Expenditure by Great Britain -
Total Colonial Expenditure -
- £.
d.
Appendix, No. 27.
Appendix, No. 28.
77,857 6 6 i
244,366 17 6f
The details of which will be found under their respective heads in the
Appendix,
194-
As
B 2


12 FOURTH REPORT OF COMMISSIONERS OF INQUIRY INTO
Fourth Report.
MAURITIUS.
\____________
Appendix, No. 29.
As we shall state in the Appendix such reductions as in our opinion should be
made in the several departments, we shall here only offer some observations upon
certain expenses and establishments which appear to us to call for particular
remark.
ISLAND ALLOWANCES.
CERTAIN pecuniary allowances, styled Island Allowances, are granted to
Military Officers at Mauritius in lieu of Lodging, Rations, Fuel, Light and
Forage. This arrangement was introduced by the Governor, on the capture of
the Island in 1811, and has subsequently undergone various modifications.
The scale of allowance adopted was that which was in force at Ceylon, where
a similar practice had prevailed since 1802. Although this scale was after-
wards revised and reduced, the amount of allowances in 1828 was upwards of
20,000 Z.
We have carefully considered the voluminous correspondence on this subject
between successive Governors and the Treasury, and finding that this expense is
much greater than what is incurred under the same heads in other of our
foreign possessions, we recommend that in future the regulated allowances of
every description be issued upon the same footing in Mauritius as in other
Colonies, a scale of the amount of which will be found in the Appendix.
MATRICULE.
IN reporting upon this department, which was established for the care and
superintendence of the Slaves belonging to the Crown, we would commence by
referring the Lords Commissioners of the Treasury to the Report of the Commis-
sioners of Eastern Inquiry upon this subject, an extract of which was laid upon
the table of the House of Commons on the 12th June 1829, an(l printed.
We concur entirely in the general principle of the recommendation of those
Commissioners, but we are not possessed of sufficient local information to hazard
an opinion with respect to the details of the plan proposed. We have no doubt,
however, that under proper regulations it may be practicable to settle these
Slaves, or a large proportion of them, upon the Crown Lands, which are
stated to be well adapted for the cultivation of such articles of provisions as are
necessary for the subsistence of the Slaves themselves, and for the supply of the
markets ; but we cannot refrain from stating, that this experiment should be con-
ducted with caution, and that a due regard for the security and good order of the
Colony, and for the welfare of these individuals themselves, will require that their
absolute emancipation shall not take place until there shall be sufficient reason
for expecting them to become industrious members of society, and to be capable
of providing for their own subsistence.
The proposal of the Commissioners to allow to all these persons rations for
one year is unavoidable; but we think that it may even be requisite to extend
the allowance into the second year, and that it may be found necessary to con-
tinue the relief to the aged and infirm, and to orphan children, for a longer period
than appears to have been contemplated.
It is impossible for us to lay down any very precise rules for the arrangement
and conduct of an experiment of so delicate a nature in a remote Colony, but we
are persuaded that if His Majesty’s Government shall approve of the suggestion,
and give orders for carrying it into effect, no serious difficulty will be found to
prevent its execution.
This plan for introducing, upon a limited scale and under proper regulations, an
experiment for the gradual emancipation of such Slaves belonging to His Majesty
as may appear to be able to provide for their own maintenance and comfort, is
well worthy the attention of the Government; and we are disposed to believe
that it may be tried without danger.
The effect of this measure as it proceeds will be to relieve the Colonial
Revenue from the expense of providing for the clothing and subsistence of the
Slaves now under the management of the Matricule, as well as from the charge
of that Establishment; but it is impossible for us, beforehand, to state the
amount of the savings to be expected, or the periods when they may become
available.
© We


RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
13
We are in justice bound to state, that it was in the contemplation of the Fourth Report
Secretary of State for the Colonies, (as appears by a despatch from Sir George ------
Murray to Sir Charles Colville, of the 12th June 1828), to remove the Slaves in
question to the Cape of Good Hope, with a view to their emancipation, and
much correspondence has passed upon the proposal. The subject however still
remains without any final decision.
The expense of maintaining the Government Slaves in 1828 was estimated at
7,169/.
JUDICIAL ESTABLISHMENT.
ALL matters connected with the administration of Justice were examined
into by the Commissioners of Eastern Inquiry, and separately reported upon
by them.
We are informed that this Report has been for some time, and still is,
under the consideration of His Majesty’s Government, and that it is in
contemplation to effect some change in the system of Judicature existing in this
Island.
The expenses of the new Establishment not having been finally determined
on, we are unable to offer any opinion on the subject.
ROYAL COLLEGE.
IT has been stated in the Report of the Commissioners of Eastern Inquiry,
that this Royal College was established by the French Government for the
education of the Colonial Youth, and placed under the superintendence of
a Committee of Public Instruction; that in 1811, soon after the capture of
the Colony, this Institution was re-established, and has continued to be
conducted since that period on nearly the same plan as under the French
Government.
The expense of this Royal College for the year 1828 was 4,283/. and is stated
to have been defrayed out of the Funds of the College, and not to have formed
any part of the charge upon the Colonial Revenues.
COLONIAL AGENT.
WE have inserted in the Appendix to this Report, a Statement which we Appendix, No. 24
have received from the Agent for this Colony, explanatory of the business of his
Office.
Without entering into any discussion of the nature and extent of his duties,
it appears to us that the salary attached to the office is too large. As however
the question of Colonial Agency applies generally to all the Crown Colonies, we
forbear to pronounce any decisive opinion as to the best and most economical
mode of transacting the necessary business now conducted by those Agents, until
we shall have had an opportunity of ascertaining with precision the labour and
responsibility of each individual officer.
MADAGASCAR ESTABLISHMENT.
IT appears by a despatch from Governor Farquhar, dated the 18th November
1817, that a Treaty was entered into on the 23d October 1817, with Radama, the
Chief Ruler of Madagascar, the object of which was to abolish the slave market in
that island.
By an article in that Treaty, it was stipulated that an annual subsidy of the
value of about 2,000 /. sterling should be paid by this Country. It further appears,
that the funds upon which the Governor had calculated for the payment of this
subsidy, arose from sources independent of the Colonial Revenue ; viz. the profits
on the supply of Gunpowder to merchant ships trading in these seas; so that, in
fact, it was not intended that the Colony should incur any charge for the fulfilment
of the Treaty on our part.
In order to give effect to the Treaty, as well as to watch over our interests in
Madagascar, a resident Agent was appointed, with a salary of 900 I. per annum.
194. B 3 Although


14 FOURTH REPORT OF COMMISSIONERS OF INQUIRY INTO
Fourth Report.
MAURITIUS.
\____________>
Although Mauritius is at present, in a great degree, dependent on supplies from
Madagascar for subsistence, and is essentially interested in the trade and inter-
course with that country; still, as the agency in question is principally of a poli-
tical nature, and connected with the prevention of the Slave Trade, we do not
think that its expense can fairly be considered a Colonial charge.
We are not of opinion that the amount of the Establishment is at all ex-
travagant.
Under these circumstances, we see no reason to object to the Establishment as
at present existing.
SUMMARY.
IT will be seen, from the foregoing Statements of the Revenue and Expenditure,
that the amount of each, as they severally existed in 1828, and as we have recom-'
mended them for the future, may be set forth as follows :
Revenue, 1828 ------
Incidental and extraneous Receipts
Total Revenue - -
Expenditure, 1828
Incidental and extra
Agent
Total Expenditure - - -
Leaving a Surplus of
Revenue, as estimated by us
Add incidental and extraneous Receipts, produce
unknown, but taken the same as 1828
Total Revenue, as estimated by us - -
Expenditure for 1828, as shown - - - -
Deduct the annual amount of Reductions pro-
posed by us; viz.
Fixed Establishment - - 21,771 8 8 J
Colonial Allowances - - 11,647 1 6 .
Total Proposed Expenditure - - -
£. s. d. £. s. d.
163,128 10 -i
12,875 15 9 176,004 5 9i

158,827 2 2|
7,682 8 9 166,509 10 11 J

- - £. 9,495 14 9l
£. 5. d.
184,233 17 if
42,875 15 9 197,109 12 log

166,509 10 11 i
} 33,418 10 2 i
£• 133,091 - 9i

Which being deducted from the amount of Revenue estimated by us, will leave a
surplus of 64,018 I. 1 2 s. 1 j fi?., when the whole of our recommendations shall have
been carried into effect.
ROSSLYN.
HENRY GOULBURN.
MAURICE FITZGERALD.
ELIOT.
J. W. GORDON.
Dated this Eleventh Day of December 1830,


RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 15
APPENDIX
TO THE
REPORT UPON THE ISLAND OF MAURITIUS.
194.
b4


16 APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
LIST.
No.
1. —ABSTRACT of the Net Revenue of Mauritius - - - - p. 17
2. (A.)—RETURN showing the Progress of the Collection of the Assessed Taxes of
Mauritius, commonly called “ Les Impots Directs,” during successive
Years, from 1811 to 1827 inclusive; also, a Return showing the Amount
Assessed, and in Arrear, for each Year during the same period - p. 19
2. (B.)—LETTER from Colonial Audit Office to The Lords of the Treasury,
dated 18 October 1830 - - - - - - - -p. 23
3. —ABSTRACT of Expenditure of Mauritius, in the Year 1828 - - p. 25
Detail of Expenditure :
4. —Governor and Personal Staff - - - - - - - - p. 28
5. —His Majesty’s Council Establishment - - - - - - -p. 29
6. —Chief Secretary’s Department - - - - - - - -p. 29
7. —Auditor General - - - - - - - - - - - p. 30
8. —Treasurer and Paymaster General’s Department - - - - - p. 30
9. —Collector of Internal Revenues - - - - - - - - p. 31
10.—Registrar of Slaves ---------- p. 33-
n.—Collector of Customs and Port Establishment - - - - - - p. 34
12. —Civil Engineer and Surveyor General - - - - - - -p. 36
13. —Police Establishment - - - - - - - - - -p. 38
14. —Matricule - - - - - - - - - - - - p. 41
15. —Civil Storekeeper’s Office - - - - - - - - -p. 42
16. —Colonial Post Master - - - - - - - - - -p. 42
17. —Archivist’s Office ------- - - --p. 42
18. —Translator to Government and Interpreter to the Courts - - - - p. 43
19. —Colonial Medical and Hospital Establishment - - - - - - p. 43
20. —Guardian and Protector of Slaves - - - - - - - -p. 44
21. —Judicial Departments - - - - - - - - - -p. 44
22. —Seychelles Establishments - - - - - - - - -p. 47
23. — Ecclesiastical Establishment - - - - - - - - -p. 48
24. —Colonial Agent - - - - - - - - - - -p. 49
25. —Madagascar Establishment - - - - - - -. - - p. 49
26. —Pensions - - - - - - - ~ ' P- 5°
27. ACCOUNT of the Expenditure incurred by the Commissariat Department p. 51
28, ACCOUNT of the Expenditure incurred by the Ordnance Department - p. 52
20.—LETTER from Comptroller’s Office to The Lords of the Treasury, dated
14 March 1828....................................................p. 53


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. -,7
APPENDIX
TO
THE REPORT UPON THE ISLAND OF MAURITIUS.
MAURITIUS.
No. i.—Abstract of the Net Revenue.
Arrears of Revenue, 1827
Customs :
Fixed Revenue:
Import. Duties -
Export Duties -
Port Collections
Import Tonnage
Export Tonnage
Duties on licensed Boats
Internal Revenues:
Impositions direct -
Maronage - - ——
Stamps ------
Ditto Fees in Chief Secretary’s Office -
Patents and Licenses -
Fisheries ------
Distillery Duties _ - - -
Canteens - - -
Registration Fees -
Mortgage Duties -
Post Office -
Total Fixed Revenue, collected in 1828
Incidental Revenue r
Crown Land and Concessions - _ - _
Press - -- -- -- -
Hire of Government Slaves -
Fees on Registration of Slaves - - - -
Ditto at Marine Registry Office - - - -
Ditto on Small Captures, (Maronage Department)
Permits of Residence ------
Police Collections for Prisoners' Rations
Government Hospital for Private Patients -
Fees on Ships’ Registry, Certificates, &c.
Total Incidental Revenue
Taxes for special purposes available to Government,
until advances made on account of them are
liquidated :
£. s. d.

35,4i5 5 9k
25,530 8 6
8,315 5 5
2,023 10 i 1 |
1,634 5 11
635 6 5i
20,038 14 3
5,404 5 n 1
3,112 10 52
737 8 -
5,249 16 4i
215 19
on 18 —
7,661 4 3
18,891 17 2<
2,341 13 8 i
405 3 10 i
-
1,928 6 9i
i,o79 14 10 j
737 1 8i
322 14 3
196 2
534 - 9
86 10
51 1 8
774 10 8 2
50 5
£. s.
2,608 10
73-554 2 2 i
64,970 11 1 J
I4bi33 3 4f
d.
1
5-7^0 7 9 i
Wharfage or Quay Dues - - - - 5-453 6 10 |
Church Tax - - - - - - - 3,487 11 U
Bazaar Duties - - - - - - - 2,204 10 1
Vaccination - - - - - 947 16 72
Corvee Tax - - - - 5,384 6 10 %
Total of Taxes for special purposes -
Carried forward - -
c
17,478 - 7
£.
164,371 11 91
194-


i8 APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
Receipts in
r Arrears
Brought forward - - -
Aid of Revenue :
- - £. 2,196 16 3 1
7 ’
£.
Rice, Sales of^^t
Blue Cloth, ditto ------
Government Gunpowder - - - -
Rent of Government Buildings and Land
Total of Receipts in Aid of Revenue
Add, Balance of Customs and Internal Revenues, fixed'
Collections, and of other Receipts, No. 1 to 13, for
Decemberi827,paid into theTreasury in January 1828
Deduct, Balance of the above Collections for December
1828, not paid into the Treasury until January 1829
Total of these Receipts paid into the Treasury 1828
Incidental and Extraneous Receipts :
His Majesty’s Treasury, London, Bill of Exchange drawn
in favour of the acting Collector of Customs, No. 422,
dated 14th April 1828, and by him endorsed over to the
Colonial Agent, for expenses of detained Blacks, from
ist January to 31st December 1827 ; viz.
Hospital Expenses -
Provisions, Clothing, &c.
Monthly Salary of Clerk
Head Money -
Binding Books, &c.
Passage of detained Blacks, from}
Providence Island to Mauritius -J
Colonial Agent, amount of sums receivedl
into the Treasury, and placed to the S :
credit of the Colonial Agent - -J
Ditto — for Clothing for Govern-'!
ment Slaves, shipped from England -J ‘
286

£. d. £. 5. d.
- - - 164,371 11 9i
2,483 4 -i
35 2 4
10 — —
32 11 8g
2,560 18 1
6,811 18 2^
173,774 8 1
- - - 10,615 18 _ 1 2
- - - 163,128 10 -£
£. s. d.
68 2 1
257 7 4i
q6 - -
16 16 -
2 10 -
24 - -
,757 13 5l
,023 2 -1
Bengal Government, amount of sums received from
Brigade Major Haultain, on account of Indian Orderly
Dragoons, and to be transmitted to their Families in
Bengal --------
Ditto - - difference ofFreight, per “ Indian
Oak,” viz. between Sicca Rupees, 195. 8. and 150., the
latter sum only having been charged in the Invoice -
Civil Storekeeper, Supplies to Ceylon Convicts -
Ditto - - Provisions sold - -
Medical Stores, Medicines sold to Government servants
Prises d’eau, from Canal Dargot -
Colonial Bank, received for Bills given in payment of
Government Shares -
Recoveries by Audit, errors in Accounts
Deposit, part Salary of His Excellency the Governor,'!
Half-pay of Auditor-General, and part payment of?
surcharge against Chief Secretary - - - -J
French East India Company, received on account of, -
Penalties for non-prosecuted Appeals, forfeited tol
Government ------- -J
Fabrique of Port Louis, received from Dr. Slater
Repayment of Salary - -
Surcharges recovered from Vicar Apostolic, and Assist-}
ant Collector of Customs
Government property sold by Vendue Master, and byl
Tender - -- -- -- -J
Secret Service Money, Balance returned to Treasury
Total of Incidental and Extraneous Receipts
Grand Total of Receipts, 1828
-}
Note.—Treasury Balance, 1st January 1828
Add, Gross Receipts in 1828
Deduct, Gross Issues in 1828 -
Treasury Balance,.31st December 1828 -
Audit Office, Port Louis, Mauritius,}
13 June 1829. J
464 15 5i
4,780 15 6|
75 9 -
4 11
100 6 3i
645 5 7
35 13 11
138 - —
796 1 2 ~ i
34 2 -
2,053- 17 7 I
342 - 41
4i7 7 -
55 1 10 |
18 — —
410 7 8
3,063 16 -
- 7 1 I
£. s.
87,906 10
176,573 18
ig.445 8 5
176.573 i» 6
264,480 9
- 165,893 14 9
98,586 14
N. J. Kelsey,
Act5 Auditor Gen1.
(signed)


1811:
1812:
1813:
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
No. 2. (A.) RETURN showing the Progress of the Collection of the Assessed Taxes of Mauritius, commonly called
Les Impots Directs,” during successive Years, from 1811 to 1827, inclusive.
AMOUNT OF TAXES COLLECTED FOR THE YEARS
TOTAL.
1814:
1 815:
1816:
1817:
1818:
1819:
18 20:
1821:
1822:
1823:
1824:
1825:
1826:
1827:
19
1811 -
1812 -
1813 -
1814 -
1815 -
1816 -
1817 -
1818 -
1819 •
1820 -
2821 -
1822 -
1823 -
1824 -
1825 -
1826 -
1827 -
Total -
- £.
Amount of Taxes imposed
Amount of Taxes actually collected
Arrears remaining due, 1st January'
1828........................
-}
]94-
£. s. d.
9,681 4 -
2,147 8 61
379 3 '9 3
105 7 -
326 14 -
83 19 6
121 5 -
7o 2 9i
54 19 9 3
22 2 6
13 1 6
4 H -
5 14 6
6 10 -
6 14 -
10 17 -
2 9 9
13,042 17 8 J
13,926 7 7
13,042 17 8i
883 9 10 J
£. s. d.
£. s. d.
£. s. d.
£. s- d.
£. s. d.
£. s. d.
£. s. d.
£. «. d.
£. s. d.
£. S. d.
£. s. d.
£. s. d.
£. s. d.
£.
d.
£. s. d.
£. s. d.
7,263 7 3
3,120 4 8^
381 4 3
731 13 -
225 3 6
316 14 -
124 5 8 J
126 6 9^
40 19 7J
53 12 -
11 8 -
13 - -
8126
9 13 ’ -
20 11 -
7 19 9
6,484 7 5
4,263 15 8g
1,693 4 9
565 4 3
712 15 10i
254 19 6
271 3 M
8g 17 10
89 14 -
18 - 33
15 10 -
iff 4 -
19 16 -
27 1 -
17 6 31
4,630 19 5 I
6,126 11 3
1,412 18 10
1,277 19 1 3
494 8 1i
365 8 3 i
180 10 1 |
121 15 -
44 12 10
22 1 10
22 4 -
22 16 -
34 9 -
31 12 4i
3,312 15 3
6,546 17 8{
2,430 18 6j
834 19 4i
558 13 U
265 18 7 1
151 7 -
44 10 10
22 15 10
25 14 -
2 -
41 9 -
39 7 5
1,885 14 3 i
8,220 3 -
2,143 - 3 f
1,278 9 11
903 3 7 f
237 12 6
83 3 9$
55 18 91
66 15 -
53 6 -
81 6 -
79 10 4S
2,277 10 1 f
6,148 19 9
2,378 - 10 j
1,724 8 ill
367 5 4i
135 13 3i
72 1 9i
144 18 -
65 6 -
130 10 -
112 3 10 J
2,366 17 5
5,303 7 5
3,388 15 1 |
892 1 9 |
260 9 91
144 5 9f
189 8 -
84 1 -
176 18 -
114 13 43
L979 1 11
8,555 16 if
i,43i 19 6
429 17 6
212 12 6
320 7 -
258 19 5
256 14 -
206 7 91
883 11 11
8,089 16 5
1,443 1 1 f
922 7 -
708 - 31
504 14 5
474 18 -
289 5 43
1,318 17 -
6,864 13 6
1,944 11 8 J
1,144 14 3i
620 6 31
565 9 -
352 - n f
7,242 17 if 446 5 9 3
2,477 15 1 f 7A58 7 11
1,214 16 7 f 2,401 16 7 f
859 3 9 3 1,347 10 3 5
610 16 <2$ 882 17 5
391 18 -
7,459 16 5
2,577 9 7 i
1,309 4 81
7,643 14 5
2,917 n 1°;
80 5 -
7,444 7 5
539 4 4i
£. d.
9,681 4 -
9,4n 5 93
9,983 15 n 3
9,38i 6 5f
12,190 18 3
10,719 18 if
15,357 5 8
12,437 12 iof
12,315 11 4
16,055 4 4 J
12,767 2 1
9,340 5 -
11,120 2 83
12,681 8 If
12,749 3 9
14,328 5 1 i
14,956 19 43
12,454 15 1 f
14,539 - 2 J
14,788 6 2 j
14,302 8 8 J
15,088 3 8
13,556 18 -f
12,920 17 gf
13,651 15 8
13,315 14 6^
12,810 12 83
12,405 8 10 5
12,236 18 -j
11,738 8 8f
10,561 6 34
7,524 I2 5
539 4 41
205,477 9 ~i
13,761 io 7
12,454 15 1 f
16,159 1 -
14,539 - 2 J
16,297 17 -
14,788 6 2 i
16,297 17 -
14,302 8 8 f
17,685 11 4 J
15,088 3 8
16,553 - 91
13,556 18
16,602 19 4
12,920 17 9 J
16,834 4 10 f
13,651 15 81
15,658 13 4 s
13,315 14 6i
15.810 11 ioj
12.810 12 83
15,437 11 5
12,405 8 10 f
15,409 -nf
12,236 18
15,712 16 5
h,738 8 83
15,494 9 5
10,561 6 3g
15,483 19 5
7,524 12 5
15,525 10 8f
539 4 4i
268,651 3 14
205,477 9-3
1,306 15 5$
1,620 - 9 3
1,509 10 91
i,995 8 0
2,597
83
2,996 2 9 f
3,682
64
3,182 9 1 j
2,342 18 10
2,999 19 2
3,032 2 6f
3,172 2 103
3,974 7 8|
4,933 3 1 I
7,959 7 -
14,986 6 4
63,173 14 -I
D
InternaJ^Revenues Office,3
September 1828. J
(signed)
J. Laing,
Ass' Coil' Internal Revenues in Charge.


20
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
No. 2. (A.) continued.—RETURN of Assessed Taxes imposed in Mauritius, showing the Amount assessed,
and the Amount in arrear for each Year, from 1811 to 1827 inclusive, for the Taxes commonly
called “ Les ImpSts Directs,”
EXTENT OF PROPERTY ASSESSED.
(Approxi-
RATE.
1811:
Immoveable Property,!
value as per cadastre J
Slaves in Port Louis,!
number per Tax Rolls /
Slaves in Country Dis- !
tricts, ditto
Total
£. s.
631,093
9,491
52,427
1 p’ct.
5 s. ea’.
2 .s. d°
- £.
1812:
Immoveable Property,! g
value as per cadastre/ J
Slaves in Port Louis,!
number per Tax Rolls J
Slaves in Country Dis '
tricts, ditto -

9,126
51,691
1813 :
Total
Immoveable Property,!
value as per cadastre/
Slaves in Port Louis,!
number per Tax Rolls J
Slaves in Country Dis-J
tricts, ditto
Total
1814:
Immoveable Property,!
value as per cadastrej
Slaves in Port Louis,!
number per Tax Rolls J
Slaves in Country Dis -/
tricts, ditto - -J
Total
1815 :
Immoveable Property,!
value as per cadastrej
Slaves in Port Louis,!
number per Tax Rolls J
Slaves in Country Dis-!
tricts, ditto
Total
1816:
Immoveable Property,!
value as per cadastre J
Slaves in Port Louis,!
number per Tax Rolls/
Slaves in Country Dis-’
tricts, ditto
-}
Total
- £.
841,860
10,693
50,672
841,860
io,577
52,350
841,860
io,577
52,350
728,607
15,984
64,035
£.
- £.
- £.
- £.
AMOUNT IMPOSED. niative.)
£. £. 2,372 15 - 5,242 14 -
13,926 7 7
6,310 18 7 2,281 lo - 5,169 2 -
13,761 10 7
8,418 12 - 2,673 5 - 5,067 4 -
16,159 1 -
8,418 12 - 2,644 5 - 5,235 - -
16,297 17 -

8,418 12 - 2,644 5 -
5,235 - "
16,297 17 -
7,286 1 4| 3,996 - - 6,403 10 -
17,685 11 4i
TOTAL AMOUNT
received,
as per Cash Book.
13,042 17 8 J
12,454 15 1 i
14,539 - 2|
14,788 6 21
14,302 8 8 J
DIFFERENCE
remaining
uncollected.
REMARKS.
s. d.
£. s. d.
883 9 101
1,306 15 51
1,620 -
1,509 10
9x
9x
1,995 8 3 i
This statement can-
not be considered
quite accurate as to
the amounts stated in
the column of taxes
imposed or receivable
from year to year,
particularly with re-
ference to the tax on
houses.
This tax was at first
established upon cer-
tain data; but these
data were liable to
change, and in subse-
quent levies their real
state was not always
ascertained at the
time. In now recur-
ring to original lists,
with the view of ren-
dering the present
account fully com-
prehensive, it is proba-
ble that the amounts
stated may hereafter
prove to be some-
what exaggerated.
It must further be
observed, with re-
spect to this account,
that none of the par-
tial remissions of
taxes that have taken
place, whether under
express laws, or Go-
vernment orders, and
which would tend to
reduce the amount
of taxes receivable,
are taken into ac-
count.
The records of the
office do not permit
this distinction to be
made at present.
Under these circum-
stances, the amounts
stated in this account
under the head of
taxes remaining un-
collected, must ne-
cessarily be greater
than the amount ac-
tually due to Govern-
ment for arrears.
15,088 3 8
Carried forwd
*>597 7 81
9,912 13


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
21
Return of the Assessed Taxes imposed in Mauritius—continued.
extent of property assessed.
1817:
immoveable Property,1
value as per cadastre J
Slaves in Port Louis,']
number per Tax Rolls J
Slaves in Country Dis-}
tricts, ditto - -J
Total -
£. s. d.
615,354 - -
15,984 - â– 
64,035 - â– 
1818:
Immoveable Property,
value as per cadastre
Slaves in Port Louis,
number per Tax Rolls
Slaves in Country Dis
tricts, ditto -
Total
1819:
Immoveable Property,’
value as per cadastre
Slaves in Port Louis/
number per Tax Rolls
Slaves in Country Dis-
tricts, ditto
Total â– 

620,346 14 4
15,984 - -
64,035 - -
625,339 5 5
17,227 - -
62,741 - -
1820:
Immoveable Property,]
value as per cadastre]
Slaves in Port Louis,V
numberper Tax Rolls]
Slaves in Country Dis-’
tricts, ditto -
Total -
1821:
Immoveable Property,}
value as per cadastre /
Slaves in Port Louis,]
number per Tax Rolls f
Slaves in Country Dis-'
tricts, ditto -
Total
-1
* J
1822:
Immoveable Property,]
value as per cadastre J
Slaves in Port Louis,}
number per Tax Rolls J
Slaves in Country Dis-\
tricts, ditto -
Total -
1823:
Immoveable Property,}
value as per cadastre /
Slaves in Port Louis,}
number per Tax Rolls J
Slaves in Country Dis-
tricts, ditto -
Total -
"j
-}
’94.
658,091 17 6
12,999 - -
58,280 - -
673,284 9 7
12,999 - -
58,280 - -
696,917 1 8
12,574 - -
53,249 - -
7io,499 13 9
12,221 - -
52,488 - -
-RATE. AMOUNT IMPOSED.
£. S. d.
1 p’ ct. 6,153 10 9 |
5 s. ea’. 3,996 - -
2 d° 6,403 10 -
- £. 16,553 - 9|
6,203 9 4
- - 3,996 - -
- - 6,403 10 -
- £. 16,602 19 4
6,253 7 101
- - 4,306 15 -
- - 6,274 2 -
- £. 16,834 4 1° 4
6,580 18 4 J
- . 3,249 15 -
- - 5,828 - -
- £. 15,658 13 4 2
6,732 16 log
- - 3,249 15 -
- - 5,828 - -
- £. 15,810 11 10J

. .. 6,969 3 5
- - 3,H3 10 -
- - 5,324 18 -
- £. 15,437 11 5
- 7,104 19 H ?
- - 3,055 5 -
- - 5,248 16 -
- £. 15,409 - 11 1
TOTAL AMOUNT
received,
as per Cash Book.
£. s. d.
Brought forwd
13,556 18 -j
12,920 17 91
13,651 15 81
13,315' 14 6j
12,810 12 8
12,405 8 10 J
12,236 18 -j
Carried forwd
E
DIFFERENCE
remaining
uncollected.
REMARKS.
£. s. d.
9,912 13 -
2,996 2 9
3,682 1 6
3,182 9 1
N|W
2,342 18 10
2,999 19 2
3,032 2 6;
3,172 2 101
31,320 9 11


d
22
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
Return of the Assessed Taxes imposed in Mauritius—continued.
EXTENT OF PROPERTY ASSESSED.
1824:
Immoveable Property,
value as per cadastre
Slaves in Port Louis,
number per Tax Rolls
Slaves in Country Dis-
tricts, ditto -
Total -
RATE.
AMOUNT
IMPOSED.
TOTAL AMOUNT
received,
as per Cash Book.
DIFFERENCE
remaining
uncollected.
R E MARKS.
182£
Immoveable Property,
value as per cadastre
Slaves in Port Louis,
number per Tax Rolls
Slaves in Country Dis-
tricts, ditto
Total -
1826;
Immoveable Property, {
value as per cadastre J
Slaves in Port Louis,}
number per Tax Rolls J
Slaves in Country Dis-J
tricts, ditto
Total -
1827:
Immoveable Property, }
value as per cadastre J
Slaves in Port Louis,!
number per Tax Rolls J
Slaves in Country Dis-}
tricts, ditto - -J
Total -
Estimate for 1828:
Immoveable Property,
value as per cadastre
Slaves in Port Louis,
number per Tax Rolls
Slaves in Country Dis-}
tricts, ditto
Total -
£. s. d.
728,352 1 8
12,726 - -
52,478 - -
730,652 1 8
13A77 - -
48,937 - -
730,492 1 8
12,771 -
49,863 - -
634,486
12,114
43,968
634,486
12,725
43,351
Internal Revenues Office,!
1828. j
September
£. 5. d. £. d.
7,283 10 5 Brought forwd
3,181 10 -
5,247 16 -
- f. 15,712 16 5 11,738 8 8-
£. s. d.
3L32O 9 11
3,974 7 8 J
7,306 10 5
3,294 5 -
4,893 14 -
- 15,494 9 5 10,561 6 3 J
7,304 18 5
3A92 15 -
4,986 6 -
- £. 15,483 19 5 7,524 12 5
6,344 17 2 |
3,684 13 6
5,496 - -
15,525 10 81 539 4 4 J
6,344 17
3,870 10 5
5,4i8 17 6
- 15,634 5 1 £
as
’for
1827
4,933
3 1 i
7,959 7 -
14,986 6 4
Total Arrears
1 Jan. 1828
Total, including 1828 - - -
63,173 14 -£
15,634 5 1 i
78,807 19 if
(signed) J. Laing,
Ass' Collr Int1 Rev8 in Charge-



INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 23
No. 2. (B.)
LETTER from Colonial Audit Office to The Lords of the Treasury.
TO THE LORDS COMMISSIONERS OF HIS MAJESTY’S TREASURY,
&c. &c. 8cc.
My Lords, Colonial Audit Office, 18 Oct. 1830.
IN compliance with your Lordships’ desire, signified to us in Mr. Stewart’s letter of
the 29th May last, we have the honour to return the despatch of the Governor of the
Mauritius of the 2d January last, with the accompanying Documents relating to the
coins under the denomination of Tokens, Pice and French Marquees, which had been in
circulation in that Colony at nominal rates greatly exceeding their intrinsic value.
Your Lordships’ Minute of the 7th May has authorized the Governor to withdraw the
remaining Tokens from circulation, and to dispose of them, and of the Pice already with-
drawn and deposited in the Treasury, in such manner as may be most advantageous to the
colonial revenue, and we presume the Marquees will also be withdrawn from circulation,
whenever the precise rate at which the Government may be responsible for them shall be
settled. The loss on these transactions will obviously fall upon the Government, by which
the Tokens and Pice were originally issued, and the fictitious value previously given to the
Marquees by the French, acknowledged and confirmed.
These points, therefore, do not appear to require further observation; but as in some
measure connected with them we think it right to call your Lordships’ attention to the
amount of the apparent surplus balance of colonial funds in the Mauritius Treasury.
Although we have not yet received the local Auditor’s general comparative Statement of
Revenue and Expenditure of the Mauritius for 1828, we are in possession of the monthly
Accounts of the Treasury and Pay Office for the whole of that year, and also of the
monthly Returns of the Treasurer’s receipts, issues and balances for the whole of the
year 1829; from these we find that there had been a progressive increase in the colonial
revenue, and that at the end of the year 1828, the aggregate colonial balance was
£. 98,586. 14. 6 J. This, however, included sums in advance for various branches of the
service to the amount of £.14,540. 14. 3., of which about £.10,000. might be considered to
have been finally expended for the service of that and preceding years, and the remainder
as advanced for the service of 1829, which would be included in the current expenditure of
that year, as vouchers for the disbursements might be furnished, and would be replaced from
the accruing revenue.
In the course of the year 1829 the Colonial Government appears to have employed a
part of its disposable funds in discounting mercantile and private bills. At the end of that
year therefore the whole of the colonial balance was not in the Treasury; the Treasurer’s
actual balance being £.64,490. 8. 4. and the sum of £. 37,390. 4. o J. being out on discount,
making an aggregate balance of £.101,880. 12. 4|., exclusive of sums in advance for the
public service, of the amount of which we have as yet no return. This balance must, how-
ever, be considered liable to deduction,—
1st. For the difference between the nominal and intrinsic values of the Tokens, Pice and
Marquees in the Treasury or in circulation:
2dly. For the amount of the Government notes, whether in the Treasury or in circu-
lation, and payable in specie on demand. The actual disposable surplus would consequently
appear to have been as follows:
Aggregate Balance ---------
Deduct estimated loss upon withdrawing the whole of the
Tokens, Pice and Marquees; viz.
Nominal amount of Tokens, Pice and Marquees in the Treasury,
or in circulation and to be recalled - - £. 26,832 1 1
Intrinsic value, according to the Auditor’s Report.
of Tokens and Pice received from India - 13,14! - ~
£. s. d.
101,880 12 4i
Estimated Loss
Available Specie and Paper Balance - - - - - £.
Deduct of amount of the Government Notes ; viz.
In the Treasury ------ £.646 15 -
In circulation, and to meet which specie should be
left in the Treasurer’s hands _ - - 39,360 - -
13,691 1 1
88,189 3 1 3;
40,006 15 -
E 2
Surplus
- - £.
48,182 16 3 J
Th.


APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
This surplus is exclusive of any sums in advance for the service of 1830, and recoverable,
which would probably be amply sufficient to cover any further loss upon withdrawing
the Tokens, or any demand that might possibly arise from the presentation of some old
Government notes to the amount of £. 1,799. 18., which, although called in in 1825, had
not been presented for payment, and consequently, if the amount out on discount were
called in, there would remain a sum of nearly £.50,000. not required for the services ordi-
narily charged upon the funds of the Colony, nor to meet the engagements contracted by
the Government by the issue of its notes..
We are not informed of the grounds upon which the Governor may have authorized the
employment of the surplus Colonial Funds in advances by way of discount, whether with
the view of deriving a profit from the surplus capital in the Colonial Treasury, or with the
sole intention of affording assistance to the merchants and planters, nor how far the pro-
ceeding may have been sanctioned by His Majesty’s Government.
If profit has been contemplated, without adverting to the risk that may be incurred, we
cannot but suggest for your Lordships’ consideration, whether these banking operations of
the Government should not be discontinued, as of necessity very materially and injuriously
interfering with the employment of capital by individuals.
If assistance to the merchants and planters has been the sole object of the discounts,
we presume they will be only temporary; as we apprehend the Government, whether con-
sulting its own interest, or the real and permanent interests of the mercantile community,
would only be induced to afford the latter pecuniary assistance in very emergent cases, and
until they could find the means of extricating themselves from any peculiar and unexpected
difficulty.
If your Lordships do not dissent from our opinion in regard to these discounts, and they
are discontinued, it will be desirable that the Governor should be forthwith instructed in
what manner the present colonial surplus, and any that may hereafter accrue, should be
disposed of.
As no colonial corps existed at the Mauritius when those in the other Colonies were
placed upon the Army Estimates, it would seem that the directions in regard to pay-
ments into the Military Chest, issued to those governments which were relieved from the
charge for local corps, were not transmitted to the Governor of the Mauritius; we presume,
however, that your Lordships will, as in other instances, direct the surplus funds of this
Colony to be paid over to the Military Chest, on account of the Army Extraordinaries,
and in repayment of the very large advances made from that fund, not only for the general
service of the Colony for a series of years, but more especially in 1825 and the succeeding
years, to discharge the then paper debt of the Colonial Government.
We have, &c.
(signed)
Edmund Byng.
John Kingston,


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 25
TOTAL
EXPENDITURE.
16,744 -
1,080 - -
2,991 12
920 17 - 574-
1,5801511! 500 - -
95 15 10
2,501 12 11 ! 652 19 10
64,850
26,099 15 10 |
No. 3.—MAURITIUS.—Abstract of Expenditure, 1828.
Arrears of Expenditure of last Year{ Military -
Civil:
His Excellency the Governor, his Private")
Secretary, and Peons.......................J
Chief Secretary to the Government, and Secre-)
tary to the Town Committee -J-
Audit Office -...............................
Treasury and Pay Office - - - -
Customs and Harbour Master ...
Internal Revenue Department ...
Mortgages and Registration Dues - - -
Civil Engineer and Surveyor General, and
Botanical Garden .....
Registrar of Slaves .....
Protector of Slaves .....
Matricule .......
Civil Storekeeper ......
Director of Roads and Bridges ....
Secretary to the Council ....
Colonial Archivist .....
Postmaster -------
Translator to the Government, and the Courts
Gens d’Armes ------
Judicial:
Chief Judge and Commissary of Justice
Court of Appeal -
Court of First Instance-
Ditto, Land ....
Police - - - - -
Standing English Counsel
Advocate to Government
Jailor and Turnkeys - - -
Contingent and
Accidental
Expense,
f. 6,522 614 5. 11 1 d. 9s3o 9l £. }■ 5. d. f. 7A36 13 d. 7i?r
10,514 40 16 io,554 16
6,104 18 3 216 17 7f 6,321 15 101
3,132 - - 607 13 — 3,739 13 -
4,598 12 2 — 4 131 2 lj 4,729 14 3i
5,783 4 2,357 6 I " 4 8,140 10
3,718 14 3 3,324 2 4? 7,042 16 7?
- - - 1,292 7 4 1,292 7 4
2,851 4 2 807 - - 3,658 4 2
2,294 269 - — 2,43i 6 9 4,725 6 9
19 6 - - 269 19 6
763 18 8| 1,267 11 7 2,031 10 3?
500 - 484 - 984 - -
1,274 18 9? - - - 1,274 18 9i
500 - 98 6 — 598 6 -
495 - - 51 - - 546 - -
252 - - 50 - - 302 -
500 - - - - • 500 - —
2,776 6 - 2 ,776 6 -
43,552 9 10 J 15,935 14 9l
3,500 -
5,652 10
1,453 12
1,000 -
4,213 18
840 -
84 -
Medical:
Medical Department -. - - -
Ecclesiastical:
Civil Chaplains ------
Clergy - - - - - -
Missionary of Port Louis, and Catechist -
Seychelles:
Establishment at Seychelles - - - -
Total - - - £.
640 16
752 -
393 5
525 13
2,648 9
63 -
260 -
144 -
5,427 4
Total Expense of Civil Establishment, including!
Arrears of Expenditure, as stated above - - -J
Disbursements on account of Miscellaneous Civil
Services :
Registrar of Slaves, amount issued to, for verifying the Recense-!
ments of Absentees ------- -j
Civil Storekeeper, amount of Clothing for Government Slaves,!
(sent out from England by the Agent) - - - -j
Police, amount standing against the Agent General of Police,!
struck off the List of Advances - - - - - - f
Customs:
Drawbacks on Entrepot Goods ....
Refund of Duties on ditto, and Machinery erected -
Repairs to Boats, and Supplies to Port Department, and!
dredging vessel “ Hasty” - .... -J
Freight of coir rope, and hawsers from Ceylon -
Remuneration allowed to the Officers and Crew of the!
Government dredging vessel “ Hasty” ~ ~ ~J
Carried forward - - - -
E 3
94'


26 APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
No. 3__Mauritius.—Abstract of Expenditure, 1828—contd.
Brought forward
Disbursements on account of Miscellaneous Civil Services—
continued.
Civil Engineer and Surveyor General, and Botanical Garden:
Repairs to Public Buildings, including Reduit -
Lime, charcoal, plank, deal boards, and petty stores'
supplied ---------
Cart wheels furnished, and repairs to ditto -
Remuneration allowed to Naturalist Boyer for collecting the"
information called for by Secretary of State, in the
Botanical Garden -------
Repairing Plaines Wilhems Canal - - - - -
Painting directions on boxes of Account, sent home from"
1824 to 1827; and Civil Storekeeper’s cart boards
Civil Storekeeper:
Provisions and Stores purchased (in the Colony)
Clothing - - - - ditto - - -
Carts and draught oxen ......
Hay for ditto --------
Freight of provisions to Outposts - - - - -
Director of Roads and Bridges :
Repairing bridges -------
Cart wheels and draught bullocks supplied - - -
Ordnance Storekeeper, charge of Government gunpowder
Vendue Master to Government, Commission paid to
Pensions ----------
Colonial College and Schools for free people of colour
Bounties for Maroon Negroes captured - - - - -
Printing and paper supplied for extra insertions - - -
Land ceded to Government -------
Pay and Allowances to military working parties on the roads
Miscellaneous, so classed in Annual Accounts made up for the
Auditors of Colonial Accounts :
Lepers transported, and Supplies to them - . .
Remuneration to a witness in Colonial Courts - - -
Amount paid to four Blacks ------
Hire of a Pirogue to serve as a ferry-boat between Flacq"
and Grand River, South East -
Law Charges in several prosecutions in Vice-Admiralty Court -
Court of Appeal:
Copies of Judicial Documents supplied from Court of Appeal
Register supplied the Court for registering Laws
Stationery supplied the Procureur - - - - -
Court of First Instance:
Awards granted by the Judge, and Judicial Charges in the)
Court of First Instance - - - - -
Police:
Clothing supplied Police Guards - - . .
Board and Lodging of Lascars and Seamen, detained as")
evidences in Criminal Prosecutions - - -
Subsistence to Prisoner Durand - - - -
Rope supplied for reverberator in Town - - -
Canvass belts, breastplates, and repairing swords for Police}
Guards
Clothing supplied to condemned Blacks and Prisoners
Passage to Convicts embarked for New South Wales
Costs of Law Proceedings on behalf of Slaves of Succession"
Mount ---------
Valuation of a Slave condemned to death, paid to his Master
Coroner’s Inquest --------
Reward for the apprehension of Prisoner Bossy
Compensation granted for expenses incurred in journies on")
account of Public Service - - - - - -j
Purchase of Mallar’s Code of Colonial Laws - - -
Hire of a buggy for conveying a Judge and his Registrar}
to Plaines Wilhems ------ -f
Purchase of one bottle of oxyde of sodium
Fees to Counsel in Colonial Courts
Contingent and Accidental Expense.

t. 5. d.

745 4 8|
236 3 71
77 6 -
25 - -
2 6 -
2 10 10
17,964 1 111
427 12 1
125 14 -
40 - -
138 9 9
359 13 6
70 - -
- - -
- - -
- - -
- - -
- - -
120 17 8|
18 — —
80 12 -
23 18 -
- - -
49 8 42
2 — —
5 8 -
- -
138 -
4° 17 6
23 19 71
5
13 6 -
30 12 -
40 - -
15 13
70 — —
28 10 72
20 - -
19 - -
7 - -
1 12 -
1 - -
TOTAL
EXPENDITURE.
f. s. d.
3,720 II 91
>1,088 11 lj
(18,695 17 9
> 429 13 6
24 - -
115 2 8
3,644 19 3
1,861 1 10
1,044 3 4
1,500 10 3
1,833 15 -
904 16 5
> 243 7 8
224 12 8
â–  56 16 4
1,069 I2 3


/ 454 10 ioJT
402 15 -
Total Disbursements on account of Miscellaneous Civil Services 37,314 17 1128
Carried forward £. 135,401 10 10 1
Memorandum, Deduct: £. s. d. i
Military Arrears - - - - - - 614 1 9ll 1,087 15 £
Madagascar Arrears (included in Civil Arrears) - 473 13 3 J 4
£. i 134,313 15 9i


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
27
No. 3.—Mauritius—Abstract of Expenditure, 1828—contd
Brought forward - - . .
Military Disbursements:
Ordinary:
Military Colonial Allowances ------
Military Secretary, Allowance for Clerks and Stationery -
Deputy Adjutant General’s Establishment -
Deputy Quarter Master General’s ditto ....
Chaplain to the Forces....................................
Aides-de-Camp to his Excellency the Governor ...
His Majesty’s 29th Regiment, established Allowance for Euro-}
-J
pean Women ... — 82d Ditto - - ditto - - ditto
— 99th Ditto - - ditto - - ditto
— Royal Staff Corps ditto - - ditto
— Royal Artillery ditto - - ditto
Ordnance Barrack Company ditto - - ditto
Pioneer and Signal Company, Pay of
Pension of Mr. Lebrun - - -
Contingent:
Pay of a Clerk and Stationery to Brigade Major
Travelling Expenses of Paymasters, Allowance to Paymasters'!
Clerks and Regimental Schools - - - - -J
Pay of Surgeon in charge of Government Orderly Horses
Rent of a Mess Room for His Majesty’s 82d & 99th Regiments
Rent of a Guard House for Orderly Dragoons ....
Horse purchased for Orderly Dragoons - - - - .
Grain supplied for ditto - - ditto .....
Shoeing of - ditto - - ditto .....
Passage back to India of three mounted Orderlies
Articles of clothing for Orderly Dragoons, and Supplies to "I
the Stables - - - - - - ... -J
Supplies to Signal Stations ......
In all, Military Disbursements - - -
Incidental and Extraneous Disbursements, for 1828.
Chief Secretary to Government, Deposit transferred to Colonial'!
Agent -j
Fabrique of Port Louis, amount issued on account of House}
rent, being so much withheld from Dr. Slater’s salary - -J
Treasury Notes, amount cancelled - - - - -
Colonial Agent, amount paid on account of, and Bills remitted to,
Bengal Government, Ditto issued to Captain Gaynor of His
Majesty’s 99th Regiment, being on account of hospital ex-
penses, to private William Holt -
Ceylon Government, Ditto issued to Kandyan Prisoners -
Ditto - ditto - - of a bill for provisions supplied 1
Ceylon Convicts ...... -J
Works
Head money
Customst Binding books
Passage of eight detained Blacks from Providence!
Island to Mauritius ....... J
Ordnance Department, amount of difference of freight per ship}
“ Indian Oak” ------- -j
Moka Church, amount issued to Mr. Junor, contractor for re-
pairing the Presbytere at Moka
Madagascar, Pay of Government Agent, and sundry disburse-
ments on account of that Island
His Majesty’s Commissioners of Inquiry, extra Clerks employed !
on account of them - - - - - "J
/''Coffins supplied for shipwrecked sailors, from}
“ George Canning” - - - - - f
Fitting up Cabins in the “ Tweed,” • for his Ex-}
cellency Sir G. Lowry Cole ~ ~ "J
TVi- n / Passage to England of Mrs. Johns, widow of the'
iuisceuaneous\ late civil Architect . . . â–  _ .
Remuneration to the Surgeon of the “ Espoir,”
for services rendered on board that brig
Passage back to New South Wales of a Runaway!
- Convict ------ -J
Government Vessels --------
Total of the Incidental and Extraneous Disbursements
Grand Total of Expenditure ...
Audit Office, Port Louis, Mauritius,}
.13 June 1829. J
E 4
Contingent and
Accidental
Expense.
TOTAL
EXPENDITURE.
(signed)
f. s. d.
4 -
4^
£. s. d.
135,401 10 10 J
21,497 14 6 J
20 - -
15 6 8
9 - -
9 12 -
744 8 9
110 8 -
128 15 5
94 -
29 3
32 4
6 18
177 19
36 -
9i
22,911 10 11 |
286 4 -
185 15 -
42
4i
23,425 u 4
L35O - -
4 18 3
1,970 1 2 1
100 6 3 J
96 - -
16 16 -
2 10 -
) 306 9 2 i
207 - -
7,066 12 6 J
165,893 14 9
A’. J) Kelsey,
Act? Auditor General.


•t6i
No. 5.—His Majesty’s Council Establishment.
The President and Members of the Council,
being all Public Officers, receive no Salary or
Fees in this capacity.
* Secretary to the Council ------
Peon ---------
£.
Contingent and Accidental Expense:
Stationery - - - - - £.58-
Further amount of contingent Charges ac-'l
cording to Return, but of which the par- '• 64 2 -
ticulars are not ascertained -J-----------------
£.69 10 -
* We find in the Establishment of 1829 the additional
appointment of a Clerk with a Salary of £.72.
500 - -
28 l6 -
528 ]6 -
No. 6.—Chief Secretary’s Department.
Chief Secretary to the Government - £. 3,000 - -"I
Allowance for House Rent - - 150 - -J
Twelve Government Blacks, as Palanquin bearers,
the expense of feeding and clothing them being
borne by the Secretary. There is not half this num-
ber furnished.
Assistant Secretary to the Government ...
Chief Clerk, Civil Service ------
Also Private Secretary to the Governor, £. 400
and Colonial Aide-de-Camp, £.429. 12. 6. - -
Clerk, Civil Service -------
Chief Colonial Clerk -------
Clerk, English Branch ------
Ditto - ditto -------
Ditto - ditto -------
Ditto, French Branch ------
Also Secretary to the Town Committee, with a
Salary of £.120 per annum, charged as a contin-
gency (see ielotv).
Ditto - French Branch - - - . .
3 Peons - at £.33 each ------
Extra Clerk - -- -- -- -
Contingencies:
Secretary to the Town Committee
Stationery ... £.75 1 7
Petty Expenses - - 52-
£•80 3 7
£.
3,150 - -
800 - -
450 - -
300 - -
432 - _
216 - -
216 - -
96 _ -
216 - -
216
120 - -
6,407 - -

Secretary to the Council ...
To unite the duties of Registrar of
the Land Court.
1 Clerk to the Secretary to the Council
1 Messenger, including rations
800
150 -
37 18
987 18
6
6
Secretary to the Council and Registrar of
the Land Court - - - -J
1 Clerk to the Secretary ...
1 Messenger, including rations
£.
500 - -
150 - -
37 18 6
687 18 6
Chief Secretary ....
Chief Clerk ....
Second ditto ....
Third ditto - -
Fourth ditto ....
2 Indian Writers - at £. 150 each
Office-keeper ....
2 Messengers, at £.37. 18. 6. each,
eluding rations ...
Clerk for Custody of the Archives -
- 2,000 -
600 -
- 400 -
250 -
200 -
300 -
50 -

75 17
250 -
4,125 17
Increase - - - £. 159 2 6
Chief Secretary .... 1,500
Chief Clerk ----- - 600 —
Second ditto .... » 400
Third ditto - - - ' - - 250 —
Fourth ditto ----- - 200 — —
2 Indian Writers, at £.150 each - 300 — —
Office-keeper .... 2 Messengers, at £.37. 18. 6. each, in-1 50 - -
eluding rations .... -J 75 17
Clerk for the Custody of the Archives - 250 - -
£. 3,625 17 -
Saving --.-£.
2,781 3 -
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
to
<0


fO
Cash Keeper
Assistant ditto
Counter
Peon
Contingencies:
Extra Clerk -
Stationery - - -
Unexplained Contingencies
£. 20 -
88 6
264 7 6 $
£• 372 14 3i
No. 9.—Collector of Internal Revenues.
Collector of Internal Revenues - £.1,500 - -
Allowance for Office Rent ... 240 — -
Per Centage of 2 J on Collections - £.1,602 5 11
Ditto - - ditto - - as Vendue Master 116 9 _
Out of which the Office and other expenses of
Vendue Master are paid.
Senior Writer, Civil Service, Acting Assistant
Writer - - - ditto - Acting as Senior Writer -
Clerk ..........
Ditto .........
Ditto -
Ditto .........
Ditto -...............
Ditto - of Patents ......
Inspector of Distilleries and Fisheries - . . .
Fees, £.3. 11. 8.
Second ditto - - ditto - - ditto . - .
Fees, £.3. 11. 8.
Inspector of the Patents and Controller of the Markets -
Clerk .........
Sworn Appariteur to the Department ....
Fees, £.34. 2. 10,
Ditto - - ditto - - ditto . . . .
Fees, £. 34. 2. 10.
Guard and Messenger
Ditto - - ditto -
2 Ditto - - ditto, -
Peon
at £. 43. 4, each
Carried forward
165 12 -
72 - -
36 - -
32 8 -
4)357 - -
£. s. d.
b74O - -
i>7i8 14 11
512 - -
450 - -
240 - -
144 - -
120 -
84 - -
168 - _
144 - -
240 - -
48 - -
72 - -
72 - -
48 - -
46 5 -
86 8 -
34 5 -
123 12 ii
C,
Counter - - -
Office Keeper
Messenger, including rations
£.
Stamp and Registry Office.
Commissioner of Stamps and Registrar!
of Deeds -J
(Fees to be abolished.)
Chief Clerk -
Clerk - - -
2 Indian Clerks, -
- at £.150 each
Tax Office.
Collector of Taxes - - - -
(Commission, or per Centage, to be
discontinued.)
Clerk ............................
Ditto - - -
Messenger, including rations
£.
36 - -
50 - -
37 18 6
3,287 10
6
£. s. d.
1,000 - -
500 - -
250 - -
300 - -
1,000 - -
300 - -
150 - -
37 18 6
3,537 I8 6
Counter . . - .
Office Keeper -
Messenger, including rations -
Saving - - - £.
Stamp and Registry Office.
Commissioner of Stamps and Registrar
(Fees abolished.)
Chief Clerk - - . . .
Clerk............................
2 Indian Clerks, at £.150 each
Tax Office.
Collector of Taxes
(Fees abolished.)
Clerk........................
Ditto . . . .
Messenger, including rations -
Saving
I
36 - -
50 - -
37 18 6
2,987 10 6
1,369 9 6
£. s. d.
800 - -
500 - -
250 - -
300 - -
800 - -
300 - -
150- - -
37 18 6
3,137 18 6
- £- 4,936 13 8 A
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
05


PRESENT ESTABLISHMENT.
No. 4_Governor and Personal Staff.
Governor .......
Ditto - - Colonial Allowance as Commanding the'l
Forces .....................................J
Contingent and Accidental Expense, £.40. 16.
Oil for Government House (three gallons per day,'I
at 75. id. - - - - J*.
165 Slaves /Labourers at Reduit - 113
[Servants - - - 52
Fed and Clothed at the Public Expense.
Private Secretary -...........................
(Apartments in the Governor’s House, as a member
of his family.)
Held in conjunction with the Offices of Colonial
Aide-de-Camp, £.420, and
Chief Clerk Civil Service, Chief Secretary’s Office,
£. 450.
Colonial Aide-de-Camp ......
Ditto - - ditto
Also, Acting Junior Clerk on Civil Establishment,
attached to the Audit, Office, half salary, £.150.
5 Peons..................................
Rations to ditto ... - at £.9. 2. C. each
Ditto - for five Orderly Dragoons, at G d. per day
5 Orderly Horses, at 8| Military Secretary .... £.346 15 -)
Ditto - - Colonial Allowance - 416 _
Ditto - - for Clerks and Stationery - . .
Clerk, Military Secretary’s Office . . . .
Aide-de-Camp, Army Pay - - - £. 173 7 6
Ditto - - Colonial Allowance - 238 - —
CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
1 I 1 'I
£. s. d.
8,000 - -
9G0 - -
f ( # t '
130 15 10
400
The Governor -
Private Secretary ....
1 Colonial Aide-de-Camp, including Mili-'|
tary Colonial Allowances - -J
2 Messengers at £.37.18.6. including’!
Rations .... .J
Rations for five Orderly Dragoons, at’
(id. per day each - - - -J
Forage for five Orderly Horses, at 8|rf.’
each, per day - - - . -J
£.
3 S ED uiry.
£. 5. ( 1 I,
8,000 - -
400 - -
414 10 1 1 -
75 17 -
45 12 6
66 18 6
9,002 18 -
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
to
03
420 - -
420 1 1 t
122 8 » t
45 12 6 1 i
45 12 6
66 18 6
762 15 -
20
120 2 11
822 IS
The Commissioners of Eastern Inquiry
do not notice the Military Secretary
and the two Aides-de-Camp, borne on
the Staff.
( , | i r f 1 ( â–  ( ( t .
Governor ......
Also, the usual Military Allowances
according to His Majesty’s Regu-
lations.
Assistant Military Secretary - - -
Also, the usual Military Allowances
according to His Majesty’s Regu-
lations.
2 Aides-de-Camp, each - £,173.7.6.
Also, the usual Military Allowances
according to His Majesty’s Regu-
lations.
Clerk, Military Secretary’s Office -
2 Messengers - - £. 37. 18. 6. each
Rations for five Orderly Dragoons, at 6d.]
per day, each .... -J
â– 
Forage for five Orderly Horses
£.
Saving ----£.
£. s. d.
7,000 - -
173 .7 6
347 15 -
[20 2 11
75 17 -
45 12
66 18
7,829 13 5
4,527 6 1 o
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


PRESENT ESTABLISHMENT.
No. 7_Auditor General.
Auditor General •........
Assistant Auditor General ------
Junior Clerk on Civil Establishment attached to the'
Audit Office --------
First Colonial Clerk -------’
Second ditto - ditto -------
Third - ditto - ditto -------
Extra Clerk -
Office for preparing Warrants, Statements, &c.
First Colonial Clerk ------
Second ditto - ditto -............................
Peon to both Offices.............................
£.
CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
05
c,
Contingencies:
Extra Clerks, preparing documents for}
Commissioners of Inquiry - - -J
Stationery and petty Expenses
Further Contingencies not specified
£•55 ’9 5
29
29
£. 114 io 6
No. 8_Treasurer and Paymaster-General’s
Department.
Treasurer and Paymaster-General - - - -
Assistant Treasurer -------
Chief Clerk --------
Junior Writer - -- -- -- -
Colonial Clerk --------
Ditto - -- -- -- --
Ditto....................- - -
Ditto - -- -- -- --
£.
1,500
512
300
312
240
192
60
336 - -
144 - _
29 2 6
3,625 2 6
2,000 - -
512 - -
450 - -
300 - -
246 - -
240 - -
207 - -
96 - -
Auditor General -
Chief Clerk
Second ditto
Third ditto -
2 Clerks at £. 150 each
Messengers, including rations â– 
Treasurer -
Chief Clerk
Second ditto
Third - ditto
2 Clerks at - - -
Indian Cash Keeper
Assistant ditto
£.
£. 150 each
£. s. d.
1,500 - - Auditor ------
500 - - Chief Clerk ------
350 - - Second ditto ------
300 - - Third ditto ------
300 - - 2 Clerks, at £.150 each - - -
37 ig 6 Messenger, including rations - - -
2,987 18 6 £.
£. s. d.
1,000 - -
500 - -
350 - -
300 - -
300 - -
37 18 6
2,487 18 6
Saving -
- £.
1,137 4 -
1,500 - -
500 - -
350 - -
300 - -
300 - -
141 12 -
72 - -
Treasurer (giving security)
Chief Clerk - - -
Second ditto - - -
Third ditto - - -
2 Clerks, at £. 150 each
Indian Cash Keeper
Assistant ditto
1,200 - -
500 - -
350 - -
300 ~ ~
300 - -
I4I 12 -
72 - -
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


Cash Keeper
Assistant ditto
Counter
Peon
Contingencies:
Extra Clerk - - -
Stationery - - -
Unexplained Contingencies
88 6 9
264 7 6 g
- 1C5 12 — 7« - - 3C - - 32 8 -
£. 4,357 - -

£• si* 14 3 3
No. 9.—Collector of Internal Revenues.
Collector of Internal Revenues - £.1,500 - -
Allowance for Office Rent - - - 240 - -
Per Centage of 2 on Collections - £.1,602 5 11
Ditto - - ditto - - as Vendue Master 116 g _
Out of which the Office and other expenses of
Vendue Master are paid.
Senior Writer, Civil Service, Acting Assistant
Writer - - - ditto - Acting as Senior Writer -
Clerk.........................
Ditto
Ditto ---------
Ditto ----------
Ditto ---------
Ditto - of Patents ......
Inspector of Distilleries and Fisheries - - . .
Fees, £.3. 11. 8.
Second ditto - - ditto - - ditto . . .
Fees, £.3. 11. 8.
Inspector of the Patents and Controller of the Markets -
Clerk
Sworn Appariteur to the Department - - - .
Fees, £.34. 2. 10.
Ditto - - ditto - - ditto - . . .
Fees, £.34. 2. 10.
£. s. d.
1,740 - -
1,718 14 u
512 - -
450 - -
240 - -
144 - -
120 - -
96 - -
60 - -
84 - -
168 - -
144 - -
240 - -
48 - -
72 - -
72 - -
Guard and Messenger
Ditto - - ditto -
2 Ditto - - ditto, -
Peon
at £. 43. 4. each
Carried forward
- - £.
48 - -
46 5 -
86 8 -
34 5 -
6,123 12 11
Counter - - -
Office Keeper
Messenger, including rations
£.
Stamp and Registry Office,
Commissioner of Stamps and Registrar'
of Deeds - - . .
(Fees to be abolished.)
Chief Clerk
Clerk ............................
2 Indian Clerks, - - at £. 150 each
Tax Office.
Collector of Taxes -
(Commission, or per Centage, to be
discontinued.)
Clerk ...........................
Ditto - - - ' -
Messenger, including rations
-}
36 -
50 -
37 18
6
Counter - - - -
Office Keeper -
Messenger, including rations -
36 -
50 -
37 18
6
1
3.287 10
6
Saving
£. 2,987 10
6
- £. 1,369 9
6
£. s. d.
1,000 - -
,500 - -
250 - -
300 - -
1,000 - -
300 - -
150 - -
37 18 6
Stamp and Registry Office.
Commissioner of Stamps and Registrar
(Fees abolished.)
Chief Clerk - - - - .
Clerk ------
2 Indian Clerks, at £.150 each
Tax Office.
Collector of Taxes ...
(Fees abolished.)
Clerk.....................
Ditto....................
Messenger, including rations -
£. s. d.
800 - -
500 - -
250 - -
300 - -
800 - -
300 - _
150. _ _
37 18 6
3,537 18 6
£.
3,137 18 6
Saving - - - f.
4,936 13 81
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.




rprr-^1 f. ■ ,■ • .r s



CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
PRESENT ESTABLISHMENT.
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
No. 7—Auditor General.
Auditor General •.................
Assistant Auditor General -
Junior Clerk on Civil Establishment attached to
Audit Office -------
First Colonial Clerk ------
Second ditto - ditto ------
Third - ditto - ditto ------
Extra Clerk -.....................
Office for preparing Warrants, Statements, &c.:
First Colonial Clerk -----
Second ditto - ditto - - - - -
Peon to both Offices - - - - -
£. d.
- 1,500 - -
- 512 - -
the")
-j 300 — —
312 - -
- 240 - -
- 192 - -
60
336
- 14+ - -
• 29 2 6
£. 3,625 2 6
Auditor General -
Chief Clerk
Second ditto
Third ditto - - -
2 Clerks at £. 150 each -
Messengers, including rations
Auditor - - - -
Chief Clerk - - - -
Second ditto - - - -
Third ditto - - - -
2 Clerks, at £.150 each
Messenger, including rations -
£.
2,987 18 6
£. 2,487 18 6
Saving
£. 1,137 4 -
Contingencies:
Extra Clerks, preparing documents
Commissioners of Inquiry -
Stationery and petty Expenses
Further Contingencies not specified
f"}f-55 19 5
114 10 6
No. 8_Treasurer and Paymaster-General’s
Department.
Treasurer and Paymaster-General -
Assistant Treasurer -------
Chief Clerk --------
Junior Writer --------
Colonial Clerk --------
Ditto - -- -- -- --
Ditto - -- -- -- --
Ditto - -- -- -- --
2,000
512
450
300
246
240
207
96
Treasurer ------
Chief Clerk............................
Second ditto - - -
Third - ditto - - -
2 Clerks at..............£-150 each
Indian Cash Keeper - - - -
Assistant ditto - - - - -
1,500 -
500 -
350 -
300 -
300 -
141 12
72 -
Treasurer (giving security)
Chief Clerk - - -
Second ditto - - -
Third ditto - - -
2 Clerks, at £. 150 each
Indian Cash Keeper
Assistant ditto
1,200 - -
500 - -
350 - -
300 - -
300 - -
141 12 -
72 - -
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


Cash Keeper
Assistant ditto -
Counter
Peon
Contingencies :
Extra Clerk -
Stationery - - .
Unexplained Contingencies
165 12 -
- - e- 72 — -
- - - 36 - -
32 8 -
£. 4,357 - -
£. 20
88 6 9
264 7 63
£. 372 14 3 $
No. 9.—Collector of Internal Revenues.
Collector of Internal Revenues - £.1,500 - -
Allowance for Office Rent - 240 - -
Per Centage of 2 j on Collections - £.1,602 5 11
Ditto - - ditto - - as Vendue Master 116 9 -
Out of which the Office and other expenses of
Vendue Master are paid.
Senior Writer, Civil Service, Acting Assistant
Writer ... ditto - Acting as Senior Writer -
Clerk ...........................
Ditto -
Ditto - -
Ditto .........
Ditto .........
Ditto - of Patents ......
Inspector of Distilleries and Fisheries - - - .
Fees, £.3. 11. 8.
Second ditto - - ditto - - ditto . . .
Fees, £.3. 11. 8.
Inspector of the Patents and Controller of the Markets -
Clerk .........
Sworn Appariteur to the Department - - - .
Fees, £.34. 2. 10.
Ditto - - ditto - - ditto
Fees, £.34. 2. 10.
Guard and Messenger
Ditto - - ditto - - .
2 Ditto - - ditto, - . .
Peon .....
at £. 43. 4, each
Carried forward - -
£.
£. «. d.
b740 - -
1,718 14 11
512 - -
450 - -
240 - -
144 - -
120 - -
96 _ -
60 - -
84 - -
168 - -
144 - -
240 - -
48 - -
72 - -
72 - -
48 - -
46 5 ~
86 8 -
34 5 -
123 12 11
Counter - - -
Office Keeper
Messenger, including rations
Stamp and Registry Office.
Commissioner of Stamps and Registrar)
of Deeds - - _ _ -j
(Fees to be abolished.)
Chief Clerk ------
Clerk............................
2 Indian Clerks, - - at £. 150 each
Tax Office.
Collector of Taxes - . . .
(Commission, or per Centage, to be
discontinued.)
Clerk .......................
Ditto - - - -
Messenger, including rations
£.
36 - -
50 - -
37 18 6
3,287 10 6
£. s. d.
1,000 - -
500 - -
250 - -
300 - -
1,000 - -
300 - -
150 - -
37 18 6
3,537 l8 6
Counter - - -
Office Keeper
Messenger, including rations
36 - -
50 - -
37 18 6
2,987 10 6
Collector of Taxes
(Fees abolished.)
Clerk - - - -
Ditto - - -
Messenger, including rations
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
Stamp and Registry Office.
Commissioner of Stamps and Registrar
(Fees abolished.)
Chief Clerk - - - - -
Clerk ------
2 Indian Clerks, at £.150 each
Tax Office.



CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
W
to
PRESENT ESTABLISHMENT.
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
No. 9___Collector of Internal Revenues-
continued.
Brought forward -
Clerk employed permanently in bringing to account and
collecting the additional Taxes, viz.
Vaccination, Church, Canteens, and Poor Taxes -
Extra ditto -------
Ditto --------
* Extra Clerks employed in establishing the state of
Sir R. Barclay’s Account with the Government:
li at £.48 per annum each ... £.528 - —
2 at £.36 each ---- - 72 - -
£. 600 - -
* The employment of these Clerks is merely tem-
porary, and we are informed that the charge on
account of them will ultimately be recovered from
the estate of Sir Robert Barclay.
Contingencies:
Stationery
£.20 16 -
Mortgage and Registration Establishment.
Conservator of Mortgages and Collector of Registration'!
Dues -------- -J
Per Centage, 2 j on Collections - -
Fees as Conservator of Mortgages, £. 104.
First Clerk - -- -- -- -
Second ditto --------
Third ditto -
£. S. d.
d.
£. s. d.
6,123 12 11
120 - -
96 - -
84 - -
360 - -
426 19 3j
192 - -
168 - -
APPENblX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
144 - -


•Wh
Fourth ditto
Fifth ditto
Sixth ditto
Contingencies:
Stationery
- £■ 9 3 -
120 — —
96 - -
144 - "
8,074 12 2 |
No. 10.—Registrar of Slaves.
*Tl
CO
Registrar of Slaves •
Writer, Civil Service, acting as Assistant
First Clerk
Second ditto
Third ditto
Clerk
Two ditto at £.120 each
Extra Clerk
Assistant Registrar
Ditto ditto
Ditto ditto
Ditto ditto
Ditto ditto
Ditto ditto
Ditto ditto
Ditto ditto
Peon -
£.
5 00
300
288
240
180
144
240
96
144
144
144
144
144
144
144
96
34
4,116 - _
Contingencies:
House rent
Stationery
Loss by the Chief Clerk
36
37
48
9 8
17 n
Further contingent Expenses, the particulars^ „
of which are not ascertained - - -J49° 19 3
Amount issued to the Registrar of Slaves fori
verifying the recenseinents of Absentees -j 2^3 - -
£. 852 6 9
1 Registrar of Slaves
l Clerk
1 Ditto - - -
2 Ditto, at £. 150 each -
- 1,000
300
250
300
£.
1,850
8 Assistant Registrars of Districts provided
for in the Judicial Establishment.
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
w
os


CIVIL ESTABLISHMENT Of the Island of Mauritius—continued.
Cm
PRESENT ESTABLISHMENT.
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
No. 11_Collector of Customs, and
Port Establishment.
Collector of Customs ------
Assistant Collector ------
Chief Clerk .......
Cashier -
Cashier’s Clerk
Clerk for computing Duties and Bonded Goods -
Appraiser and Viewing and Examining Officer
Appraiser’s Clerk
* Clerk for examining Forms, and registering Letters and~(
Despatches ....... -J
Tonnage and Batelage Clerk -
Clerk for Sugar Affidavits and Ships’ Registers
Clerk for regist ering and preparing Bills of Entry for "I
binding ......................... -J
Chief Searcher -
Searcher --------
Ditto --------
Ditto................... « -
Tidewaiter - - - - . -
Ditto --------
Ditto..........................
Ditto
Peon
Ditto
* In the Accounts for 1829 there appear two new Appoint-
ments ; viz. ,
Acting English Appraiser - - £.223.19. 10.
Acting French Appraiser - - 223. 19. 10.
£. s. d.
2,000 - -
512 - -
450 - -
240 - -
48 - -
192 - -
3S0 - -
96 - -
192 - -
144 - -
84 - -
Without Salafy.
240 - -
72 - -.
72 - -
72 - -
48 - -
48 - -
48 - -
48 - -
24 - -
24 - -
s. d.
1 Collector of Customs -
l Controller of Customs
1 Collector’s Clerk
1 Controller’s Clerk
I Collector’s Second Clerk
1 Chief Searcher and Appraiser
I Indian Clerk - - - .
1 Indian Cashier - - - .
2 Clerks, at £.200 each
7 Searchers, at £. 100 each -
1 Messenger, including rations
1 Office-keeper - - - -
Rations for 5 Prize Negro Apprentices, at
3 d. per day each ...
-}
1,500
1,000
300
300
200
500
150
50
400
700
37
50
18 6
22 16 3
1 Collector of Customs -
1 Controller of ditto
1 Collector’s Clerk
1 Controller’s ditto
1 Collector’s Second Clerk
1 Chief Searcher and Appraiser
I Indian Clerk ...
1 Indian Cashier - - -
2 Clerks, at £.200 each
7 Searchers, at £.100 each
1 Messenger, including rations
1 Office-keeper -
£. s. d.
1,200 - -
800 - -
300 - -
300 - -
200 - -
500 - -
150 - -
50 - -
400 - -
700 - -
37 18 6
50 - -
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


Harbour Master .......
Also Surveying Officer of Vessels registered at this
Port.
Assistant Harbour Master ------
Clerk .........
Boatswain
First Mate ........
Second Mate -.............. .
Merchant’s Wharfinger ......
Keeper of Bankshall -......
Peon .........
£. s. d.
350 - -
144 - -
120 - -
96 - -
60 - -
53 - -
84 - -
44 19 4
24 - -
£.
6,009 19 4
Contingencies:
5 Pilots; these receive no Salary, but are entitled to"
hr* three-fourths the Amount of the Pilotage collected
and paid into the Treasury, which three-fourths, in
1828, amounted to -
Total
1,706 10
Stationery- ....
Extra Searchers
Statement Clerk
Drawback on Entrepot Goods
Refund of Duties on ditto, and Ma-
chinery erected ...
Repairs to Boats; and Supplies to Port
Department, and Dredging T“
“ Hasty ” ....
Freight of Coir Rope and Hawsers from
Ceylon - - - - .
Remuneration allowed to the Officers and
Crew of the Government Dredging
Vessel “ Hasty,” for loss of Clothes -
- - -J
- - - £.
£. 140 - -
158 2 -
144 - -
73 10 5 i
197 15 1
1,068 14 -
5i 14 6|
55 ’9 8i

•}
£.1,889 !5 9

l Harbour Master - - -
l Assistant ditto - -
l Clerk ......
l Boatswain ....
l First Mate ....
l Second Mate ....
1 Wharfinger ....
I Keeper of Bankshall . - -
l Messenger, including rations
5 Pilots, to be as at present -
6o hired Boatmen, at £. 48 a year each
£. 500 5. d.
150 - -
150 - -
96 - -
60 - -
53 8 -
53 8 -
44 17 6
37 18 6
1,200 -
2,880 - -
£. 10,436 6 9



1
1
1
1
1
1
1
1
1
5
Harbour Master
Assistant ditto - - -
Clerk ....
Boatswain . . .
First Mate ...
Second ditto ...
Wharfinger ...
Keeper of Bankshall -
Messenger, including rations
Pilots ....
£. 5. d.
- 500 - -
- 150 - -
- 150 - -
- 96 - -
- 60 - -
- 53 8 -
- 53 8 -
44 17 6
- 37 18 6
1,200
£.
7,033 10 6
Saving
£.
682 18 10
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
Oa
Ot
I


r
CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
W
ci
PRESENT ESTABLISHMENT.
No. 12.—Civil Engineer and Surveyor General :
Acting Civil Engineer and Surveyor General
Monthly Island Allowance, £. 34. 16. 2.
Military ditto, as Commanding Engineer, £.5. 12. 8.
Also Pay as Lieut. Colonel Royal Engineers.
* Half only of this Salary is drawn, in consideration of the Office
being held by the Commanding Royal Engineer.
Civil Architect to Government,
Works -
and Chief Clerk
Second Clerk of Works..............
Assistant to Civil Engineer .
Second Assistant to ditto ------
Inspector of Works -------
Clerk..............................
Draftsman --------
Peon - . _ - -
Master Carpenter .......
Master Mason --------
Assistant ditto - -
Master Plumber..............-
Under ditto ........
Master Smith --------
First-rate Workman.................
Allowance for a Horse for the use of the Department -
Director of the Botanical Garden -
Inspector of Reserves ------
Inspector and Guardian of the Reserves near Grand'
Bay..............................
Regisseur and Guardian of the Moka Canal (Lodgings)
Under Regisseur and Schoolmaster at Reduit
Overseer of Mon Plaisir (Lodgings) - - - -
Guardian of Botanical, and Ville Bague Canal (Lodgings)
Assistant Gardener and Guardian, Ville Bague Canal -
Inspector of the Bathurst Canal - - -
Guardian of ditto .......
Guardian of the Grand River Canal -
£-

£. d.
*1,000 - -
500
397 10 -
438 16 -
257 2 -
192 ~ -
124 16 -
72 - -
32 11 -
120 - -
120
12 - -
84 - -
48 - -

14 8 -
36 - -
250 - -
120 - -
60 - -
84 - -
48 - -
48 - -
84 - -
76 - -
48 - -
12 — —
48 - -
4,339 3 -
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
1 Civil Engineer, Architect, and Super-}
intendent of Public Works - -J
1 Inspector of Public Works
1 Clerk
1 Peon, including rations
2 Overseers of Town Canals, at £.48
each - - - - -
1 Master Carpenter -
1 Master Plumber - - . .
1 Under Plumber for ordinary repairs -
1 Master Smith - - - - -
1 Master Mason - - - - -
60 Ordinary Mechanics, Government
Slaves - - 6 d. per day each
30 Labourers, Government Slaves, at (id.
per day each ...
Rations for go Mechanics and Labourers
at 3 c?. per day each
Surveyor General’s Department:
1 Surveyor General -
1 Surveyor and Draftsman ...
1 Inspector of Canals -
1 Director of Botanical Garden
1 Overseer and Schoolmaster to Govern-}
ment Negroes at Reduit - -J
1 - Ditto - ditto - Botanical Garden
5 - Ditto - ditto - for Settlements at'
Outposts - - - at £. 25 each


£.
£.
800
500
200
37
96
120
84
48
48
48
547
273
410
s. d.
7 18 6
10 -
15 -
12 6
800
300
300
250
50
50
125
5,oSS 16 —
We recommend that all the business now transacted by the two De-
partments of Civil Engineer and Director of Roads and Bridges, should
in future be. transacted by one Department only ; viz. that of the
Surveyor General: £.
1 Surveyor General, Civil Engineer, and}
Architect - - -
1 Surveyor and Inspector of Public Roads,
Works and Bridges
l Clerk and Accountant -
1 Draftsman and Clerk - - - -
1 - Ditto - ditto -
1 Clerk - - -
1 Inspector of Canals - - - -
2 Overseers of Canals - - £. 48 each
1 Director of Botanical Garden
I Overseer and Schoolmaster to Govern-}
ment Negroes -J
1 - Ditto - ditto - Botanical Garden
5 - Ditto - ditto - for Settlements at
Outposts - - at £. 25 each
(Roads and Bridges.)
3 Overseers in charge of Working Par-)
d.
is,j
700 - -
500 - -
200 - -
150 - ~
150 - ~
100 - -
250 - -
96 - -
200 - -
50 ~ “
50 - -
12.7 - -
ties
1 Clerk
1 Chief Overseer
4 - Ditto
14 - Ditto
10 - Ditto
40 Commanders
46 Artificers -
4 Bullock Drivers
at £. 100 each J
at £. 36. each
at £. 9. 12. each
at £.4. 16. each
at £. 1. 4.
at £. l.
at £. 1.
each
each
each
1 Peon, including rations - - -
l Master Carpenter -
1 Master Plumber _ - - .
1 Under Plumber (for ordinary repairs) -
1 Master Smith -
1 Master Mason - - - - -
£.
Whatever further expense may be incurred under
the head of Roads and Bridges, must depend upon
the quantity of work to be done, for the purpose of
keeping the Roads and Bridges in repair, and for
that purpose only.
Saving - - £.
300
84
48
144
134
48
48
55
4
37
120
84
48
48
48
4 -
16 -
18 6
3,822 18 6
1,801 id 6
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
J


i
Contingencies:
Repairs of Public Buildings, including"!-
Reduit.................................r
Lime, charcoal, plank, deal, boards, and]
petty stores supplied - - - - J
Cost of wheels furnished, and repairs to ditto
Remuneration allowed to Naturalist Boyer,
for collecting the information called for
by the Secretary of State in the Bota-
nical Garden - -
Repairing Plaines Wilhem’s Canal
Painting directions on boxes of accounts 1
sent home from 1824 to 1827, and Civil >
Storekeeper’s cart-boards - - -J
£.1,088 7 i|
745 - 8?
236 3 7i
77 6 -
25 - -
26-
2 10 10
Roads and Bridges Department:
Director of Roads and Bridges in the country districts -
Also, Deputy Quartermaster General, Army Pay
per annum, £.346. 15.
Monthly Island Allowance to ditto, £. 34. 16. 2.
Monthly Staff Allowance to ditto, £.11. 2. -f.
In charge of working Parties on the Roads and Bridges]
in the districts - - - - - - .J
O Army Pay as Captain commanding Detachment
Royal Staff Corps, £.286. 14.
Monthly Island Allowance to ditto as Captain,
£. 14. 17. 6.
Ditto as Commanding, £. 11. 2. 5.
Ditto
Pay as Lieutenant Royal Staff Corps, 9 s. per diem,
£.164. 5.
Monthly Island Allowance, £.8. 19. 1. - £. 107. 9. 3.
2 Ditto
Pay as Second Lieutenants Royal Staff Corps, 8j.
each, £.292.
Monthly Island Allowance, £.6.15. 9. ea. £. 162.18.
Clerk - --
Also, Clerk in Deputy Quartermaster General’s
Office, 6s. 7 Chief Overseer - Rations - -
Overseer, 1st Class - ditto . - .
2 Ditto - 1st Class - ditto - - each £.36.
2 Ditto - 2d Class - ditto - - each £.36.
Carried forward - — £.
I

Director of Roads and Bridges, Salary to
cease on the incorporation of the De-
partment with that of the Surveyor
General.
3 Officers in charge of working parties, at'
£.104. each - - - - -
1 Clerk ------
1 Chief Overseer - - - .
' 1 Overseer
4 - Ditto - at £. 36. each
14 - Ditto - at £.9. 12. each
10 - Ditto - at £.4. 16. each
40 Commanders - £.1. 4. each
46 Artificers £.1.4. each
4 Bullock drivers £. 1. 4. each
Rations of Overseers ...
Rations and clothing of 600 Convicts
312
84
55
48
H4
134
48
48
55
4
105
3,777
4
4
16
10
2
£- 9,904 12 1
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
CO
^4


CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
O
oc
PRESENT ESTABLISHMENT.
No. 12.—Civil Engineer, &c.—continued.
Roads and Bridges—continued.
Brought forward - - -
Overseer — — — — — — —
Also Pay as Serjeant Royal Staff Corps, £.36. 10.
rations and clothing.
3 - Ditto at £.9. 12. each - - - - ’
Also Pay as 1st Class Men Royal Staff Corps, at
£. 27. 7. 6. each, rations and clothing.
6 - Ditto at £. 9. 12. each...........................
Also Pay as 2d Class Men Royal Staff Corps, at
£. 18. 5. each, rations and clothing.
4 - Ditto at £.g. 12. each -
Also Pay as 3d Class Men Royal Staff Corps, at
£. 13. 13. 9. each, rations and clothing.
10 - Ditto at £.4. 16. each -
Also Pay as 3d Class Men Royal Staff Corps, at
£. 13. 13. 9. each, rations and clothing.
40 Convict Commanders, at £. 1. 4. per annum
46 Artificers, at £. 1. 4. per annum each . - -
4 Bullock Drivers, at 2 s. per month each -
£. S. d.
5,334 7 -
9 12 -
28 16 -
57 12 -
38 8 -
48 - -
48 - -
55
4
16
5,624 15 -
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
£. 5. d.
£. 5. d.
Contingencies :
Repairing Bridges - - - - £-359 J3 6
Cart-Wheels and Draught Bullocks supplied 70 - -
£•429 13 6
No. 13.—Police.
Chief Commissary of Police
Deputy Commissary of Police
Second Assistant
Police Officer t - -
Ditto -
First Brigadier --------
Second ditto --------
First Assistant in charge of Marine Branch
Fees as Officer in charge of Marine}^ ~
Registry Office - - - -J
Secretary of Police and Chief of the Maronage Office -
First Clerk, Maronage Office - - - - -
Second ditto - ditto ------
1,008 16
290 -
240 -
228 -
216 -
120 -
120 -
144 -
240 -
144 -
120 -
0
Superintendent of Police, Chief Commissary
Allowance for Horses
Deputy Superintendent of Police,]
charged with the Maroon Department, [-
while retained on its present footing J
Allowance for a Horse -
Assistant Secretary, a Junior Civil Servant
Clerks -
Police Officers
- Ditto
- Ditto
17 Resident Constables
Districts, at £. 48 each -
at £. 150 each
at £. 300
at £. 250
at £. 120
the
Country^
1,000 - -
100 - -
500 - -
50 - -
300 - -
300 - -
600 - -
500 - -
240 - -
816 - -
every
de-
de-
1 Superintendent of Police
(including allowances of
scription.)
1 Deputy Superintendent of Police
(including allowances of every
scription.)
With regard to every other part of the'
Establishment, we concur in the proposition
of the Commissioners of Eastern Inquiry,
making a Total of - - -
Saving
1,000 - -
500 -
9,424 12 6
£.1,062 8 6
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


25
Police Guards.
First Clerk, Police Department - - . .
Second ditto - ditto - ...
First Brigadier of Guards - - - -
Second ditto - ditto - . . . .
12 at £. 48 per annum - - .!
3 at £. 36........................1
10 at £. 24 (men of colour) - -J
29 f 15 at Port Louis, at £. 48 per annum -
Extra Guards.\i4 in the Districts, at £. 36 ditto
Keeper of the Bagne Prison ....
Assistant - ditto ------
Keeper of the Burying Ground - - - -
Barber to the Prisons .....
Invalided Superintendent of Couriers and Commanders
Hired Commander ......
Peon to the Department .....
Public Executioner ......
Ditto - ditto - - - - - -
Keeper of Mahebourgh Ferry Boat -
Regulator of Town Clock - ... .
Syndic, Eastern Suburb .....
Syndic, Western Suburb .....
Civil Commissary, Port Louis ....
Civil Commissary at Flacq ....
Suppleant - - at ditto .....
Civil Commissary, Riviere Rempart ...
Suppleant - - at ditto .....
Civil Commissary/^ Z Z Z Z
Suppleant - - - ditto ....
Civil Commissary, Black River ....
Suppleant - - - ditto - - - .
Civil Commissary, Plaines Wilhelms ...
Suppleant ... ditto - - . .
Civil Commissary at Moka ....
Suppleant - - - ditto ....
Civil Commissary, Savanne ....
Suppleant ... ditto ....
Civil Commissary, Pamplemousses ...
Suppleant ... ditto ....
120 - -
96 - -
72 - -
60 - -
924 - -
1,224 - -
43 4 “
28 16 -
5 Head Constables (Brigadiers) at £.60 each
15 Constables, Police Guards, 2d Class,'
at £. 48
Ditto
at £. 36
15 - Ditto
at £. 30
Allowance for Clothing of 65 Constables,!
at £. 5 each - - - - -J
1 Syndic, for the Malabars
1 Gaoler at the Police Prison
1 Book-Keeper at ditto -
1 Messenger
Allowance for 6 Horses to Police Officers,!
at £.30 each - - - - -J
1 Civil Commissary of Police of Port Louis
(Fees of Civil Commissary in 1827, £.252.)
Rations for 65 Constables and Policemen,)
or an allowance in lieu of 6 d. per day,
the present cost of the rations being 5 d.
per day ------
1 Keeper of the Burying Ground
To be attached to the Police Department:
12 Government Negroes in town.
2 - Ditto - ditto - Turnkeys in Civil
and Criminal Prisons.
4 - Ditto - for Burying Grounds.
13 - Ditto - with Convicts and Gaols.
2 - Ditto - Lamplighters in town.
17 - Ditto - Couriers in the Districts,
with the Civil Commissaries or their
Deputies.
30 -
50
Carried forward
- £.
Contingencies:
Amountstandingagainst the Agent General! r c-
oi Police, struck off the list of Advances J 2t> lb
Clothing supplied Police Guards
Board and lodging of Lascars and Seamen!
detained as Evidences in Criminal Pro-
secutions ..... .j
138 - -
40 17 6
300 - -
720 - -
1,080 - -
,s,j
3d ditto,'
- ditto - - 4th ditto,!
- ditto
Clothing for 50 Negroes, at £. 1 per annum!
each ......
Rations for 50 ditto, at 6 d. per day each
Pay of 50 ditto, at 6 1 Gaoler for Civil Prison
1 Book-Keeper -----
450
150 - -
593
36
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.




Hire of a Buggy for conveying a Judge'l
llejws J-
and his Registrar to Plaines Wilhelms
PRESENT ESTABLISHMENT.
No. 13.—Police—continued.
Contingencies—continued.
£•23 19 71
5 - —
13 6
30 12 -
4° - -
15 13
70 - -
28 10 7*
20 - -
19 - -
.7 - -
1 - —
1 12 -
r—< OO 'i- 6 1O-3—
Subsistence to Prisoner Durand
Rope supplied for the Reverberator in Tower
Canvas Belts, Breastplates, and repairing"^
Swords for Police Guard - - -J
Clothing supplied to condemned Blacks
and Prisoners -
Passage of Convicts embarked for New
South Wales -
Costs of Law Proceedings on behalf of!
Slaves of Succession Mount - -J
Valuation of a Slave condemned to death,}
paid to his master -J
Coroner’s Inquest ...
Reward for the apprehension of the Pri-}
soner Bossy - - ... J
Purchase of Mallac’s Code of Colonial Laws
Ditto - of one bottle Oxide of Sodium -
Establishment of the Gens d’Armerie, in aid of
the Police.
Port Louis:
Capitaine Adjutante (Lodgings) -
Acting Clerk --------
Chief Brigadier; lodged, clothed and rations
3 Brigadiers, at £.48 each, and 14 Gens d’Armes, at 1
£.28. 16. each ; lodged, clothed and rations - -j
Grand River:
1 Brigadier, at £. 36 ; 2 Gens d’Armes, at £.28. 16; and}
3 Gens d’Armes, at £. 24 each; all receiving lodging,'
clothes and rations - - - - - -J
Pamplemousses:
Brigadier, at £.36, and 7 Gens d’Armes, at £. 24;}!
clothes, lodging and rations
CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
-U
O

£. i. d.
7.794 5 -
£. t. d.
£. J. d.
w
S!
O
O
O
C
?=
FJ
T!
o
P3
H
O
Fj
o
c
2
i92 - ~
48 - -
60 - -
547 4 -
136 16 -
cn
CZ2
o
z
w
w
(73
o
Fj
5
o
c!
h—<
204


I
Riviere de Rempart:
1 Brigadier, at £. 36 ; 1 Sous Brigadier, £. 26. 8.; and'l
5 Gens d’Armes, at £.24 each ; clothes, lodging and
rations ---------J
Flacq:
1 Brigadier, at £ 36; 1 Sous ditto, at £.26. 8.; and'
6 Gens d’Armes, at £. 24 each ; clothes, lodging, ra
tions - - - - - -
Grand Port:
2 Brigadiers, at £. 36; 2 Sous ditto, at £. 26. 8.; and 81
Gens d’Armes, at £.24 each ; lodging, clothes, rations/
Plaines Wilhelms:
1 Brigadier, at £. 36; 1 Sous ditto, at £. 25. 8.; and'l
6 Gens d’Armes, at £. 24 ; clothes, lodging and rations/
Moka:
1 Brigadier, at £. 36; and 5 Gens d’Armes, at £. 24 each
clothes, lodging and rations - - - .
Black River:
1 Brigadier, at £.36; 1 Sous ditto, at £.26. 8.; and'l
6 Gens d’Armes, at £. 24 each ; clothes, lodging and I
rations .......
Savanne:
1 Brigadier, at £. 36 ; l Sous ditto, at £. 26. 8.; and
7 Gens d’Armes, at £.24 each; clothes, lodging and
rations
0
O
03
No. 14.—Matricule.
Superintendent of the Matricule - ' -
Also, Provost Marshal, Special Court of Admiralty,
Fees, £. 76; and Marshal, Court of Vice-Ad-
miralty, Fees, £. 28.18.
Chief Clerk - - - - -
Second Clerk -
Contingencies;
Gratuities (including Head Commandeur, £.48) to Go-
vernment Blacks and Apprentices - £. 533 3 7
To emancipated Blacks ... 251 2 -
To African Invalids - - - - 37 4 -
Clothing ------ 106 - -
Purchase of a Slave - - - - 110 - -
182 8
206 8
316 16
206 8
156
206 8
230 8
£■ 10,487 1
To be discontinued.
Rations and Clothing for such of the Go-
vernment Slaves as may be found to
require support from the Government,
estimated at 250, at £.6. each per ann.
for the first year, and subject to annual
decrease . . - - .
1,043 9 7
Our Remarks upon this Establishment
will be found specially set forth in the
Report.
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
z


99i 4 -
No. 15_Civil Storekeeper’s Office :
Civil Storekeeper -------
Clerk ---------
Ditto - . - ditto - - - at Mahebourg -
Cooper ---------
Contingencies:
Amount of Clothing for Government! £. t. d.
Slaves sent out from England by the > 2,023 2 -1
Agent ----- -j
Provisions and Stores purchased in the! c ,
Colony - - - - *7,964 1
Clothing - ditto - ditto - - 427 12 1
Carts and Draught Oxen - - - 125 14 -
Hay for - ditto - - - - 40 - -
Freight of Provisions to Outposts - 138 9 g
£. 20,718 19 10
—
We concur in this proposition of the
Commissioners, and recommend,with them,
that all Supplies required for the Public
Service should in future be obtained by
Tender, through the medium of the Com-
missariat, by Public Contract, and that no
larger deposits be made than what may be
absolutely necessary for the Public Service.

No. 16.—Colonial Postmaster.
Colonial Postmaster -
Allowance to ditto for Clerks ...
Peon
One Government Slave.
Contingencies, including an Allowance ofl r 8
£. 40 for Stationery - - - - J ' &
No. 17.—Archivist’s Office.
Colonial Archivist - - - -
Also Registrar Court of Appeal, £. 560.
Clerk
Contingent and accidental Expenses, £. 72.
£.
100
120
24
244
240
180
1 Colonial Postmaster -
Allowance for Clerks
1 Messenger (including rations)
350 - -
15° ~ “
37 18 6
£. 537 18 6
The Establishment of Couriers attached
to the Police, to be transferred to this
Department.
This Office to be abolished, and the
Archives to be transferred to the Chief
Secretary.
We concur in this proposition, on the
ground that the arrangements of the Post
Office may be gradually extended over the
whole of the Island, and that a correspond-
ing advantage may be hereafter derived
from it, by an increase of the Revenue.
Increase - - £. 293 18 6
We concur in this proposition.
Saving
£.
420 - -

£.
420 - -


500 -
No. 18.—Translator to Government, and
Interpreter to the Courts.
Translator to Government -----£.
Ex-officio Interpreter to the Courts,
Fees, £.26. -. --3V
No. 19.—Colonial Medical and Hospital
Establishment.
Chief of the Medical Department - - - .
Brevet Deputy Inspector of Hospitals - £.346 15 -
Island Allowance, per annum - - 417 14 -
Ditto - - - ditto - - - 139 4 6
800
£.903 13 6
Surgeon of the Pratique, Prisons, &c. ...
Clerk in the Chief Medical Department ...
Also, Clerk Military Branch, Medical Department,
6 s. per day.
Colonial Allowance - - £. 6. 15. g. per month,
(out of which he employs a Copying Clerk.)
Surgeon, Civil Government Hospital -
Assistant Surgeon, Civil Hospital (an Hospital Ration) -
Accountant and Purveyor, Civil Hospital .
Dispenser, Hospital (an Hospital Ration) - - -
Steward, Civil Hospital - (ditto) -
Hospital Attendant - - (ditto) - - . .
Nurse, Civil Hospital - (ditto) -
280 -
180 -
Vaccinator to the Town of Port Louis - - .
2 District Surgeons - - - - at £. 44 each
6 - ditto - ditto - - - - at £. 40 each
Civil Medical Storekeeper - - . £_ 120'
Has charge of Orderly Horses - - - ^g
Apothecary to the Forces, £. 173. 7. 6.
Colonial Allowance, £. 238.
360 -
120 -
288 -
84 -
84 -
48 -
12 -
120 -
88 -
240 -
168 -
£.
Contingencies:
Supplies and Provisions for the Hospital,
Sundries - . . . .
£.1,168
81
16 10
10 2
2,872 -
£.1,250 7
To be abolished, and sworn Translator to
be appointed and paid by Tariff.
to the Principal Medical Officer!
rmy,as President of the Colonial!
at 2os. per dayj
Allowance
of the Army
Medical Board
l Clerk
1 Surgeon of the Prisons and Health!
Officer ----- -j
l Surgeon of the Civil Hospital, in charge!
of Indian Convicts -J
1 Hospital Assistant
l Dispenser and Medical Storekeeper in!
Hospital - - - - - -J
l Steward and Book-Keeper - - -
l Hospital Attendant - - - -
l Nurse (European) - - - .
1 Vaccinator for Port Louis - - -
2 Ditto for Districts - at £,. 44 each
6 Ditto - - ditto - at £. 40 each
365
150
500
500
150
100
150
50
50
120
88
240
2,463
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
4-
co


PRESENT ESTABLISHMENT.
No. 20.—Guardian and Protector of Slaves.
Guardian and Protector of Slaves - - £.1,000'
Office Rent ----- 144J
Secretary and Assistant - - - - -
First Clerk -------
Second ditto ----- - -
2 Messengers ----- £.28. 16. each
Extra Clerk -------
Ditto - -- -- -- -
CIVIL ESTABLISHMENT of the Island of Mauritius—continued.
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
£. d.
} 1.144 - -
360 - -
144 - -
120 - -
57 12 -
120 — -
60 - -
2,005 12 -
No. 21.—Judicial Departments :
Chief Judge, Commissary of Justice, and Judge in'
Vice-Admiralty ------
A House and Fees, £.18.
18 Government Slaves, as Palanquin Bearers, who are
clothed and fed by him, Government being relieved
from all expense on their account.
English Secretary, or 1st Clerk -
French ditto - - or 2d Clerk - - - - -
Fees, £.72.
2 Peons - - - - - - at £.36 each
1 Ditto - - - - - - at £.28. 16.
Contingencies - - Stationery, £.40. 16.
Special Court of Admiralty:
Five Commissioners -------
Attorney General - - Fees, £.42
Acting ditto - -- -- -- -
Kina’s Proctor - - Fees, £.76. 8. 10. -
Registrar, Scribe and Actuary - - Fees, £.55. 15.6. -
Provost Marshal - - Fees, £. 76 - -
Clerk in Court and Crier ------
Court of Admiralty:
Judge, Commissary, and Ordinary - - - Fees, £.2.
Also Chief Judge and Commissary of Justice, at!
£. 3,500 per annum - - - -J
3,5°° ~
288 -
192 -
72 -
28 16
Chief Justice ...
Clerk to ditto -
Puisne Judges - - at £. 2,000 each
Clerks to Puisne Judges, at £.200 each
Secretary and Registrar, Upper Court J
and Court of Vice-Admiralty - -J
Secretary and Registrar, Lower Court
Clerks in Registry Office, £. 200 each -
1 Master in Equity, Commissioner of")
Bankrupts’ Estates, and Commissioner •
of the Court of Requests - -J
Clerk to Master in Equity - - -
Ditto - ditto, in Bankrupts’ Estates -
Book-keeper to ditto in ditto
Judge of Police, and Commissioner ofl
Court of Requests - - - -J
Clerk to ditto - - - - -
Attorney General -
Clerk to ditto -----
Sheriff ......
Clerk to ditto -----
Guardian of Slaves - - - -
Clerk to ditto -----
Clerk of the Peace - - - .
Clerk to the Clerk of the Peace -
Justices of the Peace - at £.150 each
Allowance to ditto for Stationery - -"1
at £.20 each J,
Allowance to ditto for Clerks, at £.60 each
3,000 - -
200 - -
4,000 - -
400 - -
500 - -
350 - -
400 - -
1,000 - -
250
250
200
1,000
200
1,000
200
800
200
1,500
150
700
200
1,200
160
480
Guardian and Protector of Slaves -
Secretary and Assistant - - -
First Clerk - - - - -
Second Clerk -
2 Messengers
Extra Clerk -
Ditto - - -
at £.28. 16. each
Saving - - £. 144 - -
Our remarks upon these Establishments
are set forth in the Report.
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


J 94-
Attorney General - - - Fees, £.15.
Also standing English Counsel, £. 840.
feting - ditto - ditto - in absence of Principal King’s'!
Proctor - Fees £. 28.9.8. - - -;
Also Judge of the Court of Appeal, £. 560 - -J
Registrar - Fees, £.44.6. 1.
Also Registrar Special Court of Admiralty.
Marshal - - Fees, £. 28. 18. -
Also Registrar of Slaves, £. 750 ; and with the half'
Salary of Superintendent of Matricule, at £. 300
also Provost Marshal, Special Court of Admiralty, (
Fees, £. 76 - - - - - - -J
Court of Appeal:
Vice-President --------
4 Judges, at £. 560 per annum each -
1 Ditto ---------
Also King’s Proctor in Vice-Admiralty Courts.
Registrar ---------
* Fees, about £. 180; also Colonial Archivist, Salary,
£. 240.; and Secretary and Registrar to the Land
Court, without Salary.
* The Fees have been applied to the payment of a Clerk,
and purchase of Stationery and Stamp Paper.
Archivist ---------
Court Housekeeper (a House) -
4 Peons - -- -- -- --
a
Contingencies -
Stationery, £. 7. 8.
Court of First Instance:
President of the Court of First Instance
Fees, £. 208. 16. 5.
First Assistant Judge - - . . .
Fees, £. 64. g- 7.
Second Assistant Judge - - -
Fees, £. 18. 4.
Registrar --------
Fees, £. 914. 1.1.
2 Peons - - £. 15. 15. ioj. per annum each
Department of the Procureur General:
Procureur General -------
Also King’s Attorney to the Land Court, £. 360.
First and Second Substitutes to Procureur General, at)
£. 560 each ------- -J
Secretary to Procureur General -
Gaoler -
2 Turnkeys ----- £.24 each
Carried forward - -
840
2,240
560
560
192
43
63
700
560
560
162
31
840
1,120
120
96
__48
12,82;
8 Civil Commissioners, to act as Assistant')
Registrars and Assistant Guardians of J
Slaves in the Districts, at £. 150 each J
5 Interpreters - - at £. 150 each
5 Messengers - - at £. 60 each
£.
From which Amount should be de-'
ducted the Fees now received by
the Registrar of the Courts of Ap-
peal and First Instance, and here-
after to be paid into the Treasury
£.
1,200
750
300
20,590
3,120
17,47°


CIVIL ESTABLISHMENT of the Island of Mauritius—continued. 05
PRESENT ESTABLISHMENT. ESTABLISHMENT PROPOSED ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry. By the Commissioners of Colonial Inquiry.
>
No. 21.—Judicial Departments—continued. £. s. d. •n
Brought forward - - - 12,821 14 111 £. s. d. £. s. d. w 55
Land Court: fc>
King’s Attorney to the Land Court ... - 360 - - X
Also Procureur General, £.840.
Commissary, Inspector and Reporter - - - - 217 12 - O
Registrar and Secretary - - (No Salary) — T1
Also Registrar, Court of Appeal, £.560, O
and Colonial Archivist, £.240. I
Government Surveyor ------ 288 - -
Assistant - ditto ------- 120 - -
Peon - - - - - - 24 - -
Contingencies - - Stationery, £.84. tn
Standing English Counsel: O fd
Standing English Counsel ------ 840 - - \
Fees, £.41. O
Also Attorney General, Special Court of Admiralty.
Contingencies - - Stationery, £.63. 0
Government Advocate:
Government Advocate ------ 480 - - 02
Fees, £.500. 1—4
Also King’s Advocate in the Vice-Admiralty Court; O
but of late years he has done no duty in that w
capacity. He also enjoys private practice as an
Advocate.
Clerk to Government Advocate ----- 144 - - 0
Curatelle: 1—4 X
Curator of Intestate and vacant Estates - - - No Salary. : 5 â–  <0
* Fees, £.884. 1. 11 j. K-4
Also Registrar Court of Vice-Admiralty. &
* The Fees arise from the legal per-centage of £. 5 on all Sums
recovered and received into the Office ; and 2^ per cent, on all Sums
in course of recovery, at the instance of the Curator, the Titles of which
are carried over to the Heirs or Attorney, by Order of the Court.
Total - - £. 15,295 6 11 j
05
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


Law Charges:
Special Court of Admiralty
Court of Appeal
Court of First Instance
Fees to Counsel
224 12
> 49 8
1,069 12
402 15
£.
1,746 8
No. 22.—Seychelles Establishments.
Acting Government Agent - - - - -
(a House and Fees, £. 11. 14.)
Sub-Agent and Registrar of Slaves -
Justice of Peace - Fees, 14 s. 5 d. -
First Suppleant of the Justice of Peace - - -1
No Salary - - Fees, £.46. 4.J
Second ditto - ditto - No Salary -- Fees, £.30. -
Greffier of the Tribunal de Peine and Notary - -J
No Salary - - Fees, £. 30. -J
Huissier ---------
Fees, £. 25. 4.
Government Medical Officer - -
Delegate of the Curateur au Biens Vacans - - -"I
No Salary - - 5 per cent. Commission J
Commis Greffier - - Emoluments not stated
— Government Land Surveyor - - remunerated by the")
parties who employ him - - - - -J
Surveyor of vessels built at Seychelles - - -
Emoluments not stated. He surveys those vessels
to enable them to proceed to Mauritius, where
they are surveyed a second time.
Gaoler - --------
Also, Gens d’Arme employed at Seychelles, and
acting as Brigadier. Profits not stated.
1 Police Officer ... - ...
2 Gens d’Armes - - - - at £.48. each
4 - Ditto.....................at £.33. 12.
Clothing for 6 Gens d’Armes - - at £. 5. each
Rations for ditto - - - at 6 d. per day each
600 -
450 -
240 -
72 -
72 -
28 16
96 -
96 -
1.34 8
30 -
54 15
£.

L873 19
Contingencies:
Plans --------
Office Allowance, Stationery and Boat
Stationery for Sub-Agent and Justice of Peace
Clothing, Gratuities, &c. to Slaves and Blacks
Furniture, Passage Money, and condemned Slave
35 3
13 6
102 4
£.
528 14
l Civil Commissioner, Government Agent,'!
and Collector of Taxes -j
l Clerk to Civil Commissioner
l Provincial Judge ....
l Clerk to Provincial Judge - - -
l Messenger to Provincial Judge
l Registrar and Guardian to Slaves
l Collector of Customs and Post Office -
l Clerk to Collector of Customs
l Health Officer .....
Police Establishment:
1 Police Office .....
t Gaoler and Book-Keeper ...
2 Constables - - at £.48. each
2 - Ditto - - - at £. 30. each
Allowance for clothing of four Constables,'!
at £. 5. each J
Rations for ditto - at 6 d. per day each
£.
1,000 - -
too - -
800 - -
250 - -
100 - -
500 - _
500 - -
100 - -
250 - -
120 - -
100 - -
96 - -
60 - -
20 - -
36 10 -
4,032 to -
We concur in this proposition.
Increase
INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
4*
^4


00
PRESENT ESTABLISHMENT.
No. 23.—Ecclesiastical Establishment.
Protestant Clergy:
First Chaplain -
Second ditto - - - »
Also Chaplain to the Forces:
Army Pay, i6«. per day
Monthly Island Allowance, £. 26
Ditto - - Staff ditto, £.8. 13.4.
£• 292
312
- 104
£. 708 -
Clerk.................................................
Catechist at the Matricule Bague -
Ditto at Mon Plaisir, and King’s Garden atParnplemousses
Missionary at Port Louis, and Catechist ...
Contingencies - - £.9. 4.
£.
CIVIL ESTABLISHMENT of the Island of Mauritius—continued.'
ESTABLISHMENT PROPOSED
By the Commissioners of Eastern Inquiry.
ESTABLISHMENT PROPOSED
By the Commissioners of Colonial Inquiry.
Roman Catholic Clergy.
A common residence y
for the Vicar Apostolic
Vicar Apostolic, salary, £. 500}
Add1 d° 500 J
Curate, Port Louis, no salary.
Archdeacon -
and Clergy of Port Louis,
and £.552 per annum
for a common table ; the
said sum being taken
from the produce of vo-
luntary labour of the
Clergy, over which Go-
vernment has no right of
control.
Curate, parish of St. Francis, Pamplemousses, and Rivre du'l
Rempart; residence, the Presbytery of the parish, fees,
about £. 50. ....... - J
Curate, parish of St. Julien at Flacq; fees, about £. 40.;}
residence, the Presbytery of the parish - - -J
Curate, Notre Dame, Grand Port ....
Curate, Moka; fees,about £.40.; residence, Presbytery of}
the parish ....... -J
£.
Assistant Clergy, Port Louis
£. s. d.
600 - -
300 - -
48 - -
6o - -
36 - -
95 15 10
M39 15 10
1,000 - -
200 - -
200 - -
200 - -
200 - -
200 - -
200 - -
200 - -
200 - -
200 - -
2,800 - -
One senior Civil Chaplain
One second - - ditto
One Clerk - - -
£.
One Vicar Apostolic . . . .
One Archdeacon - - - -. -
One Curate of Port Louis ...
Four Priests for District Churches, £. 200. ea.
£.
£. d.
1,000 - -
500 - -
48 - -
1,548 - -
1,000
300
250
800
2,350 -
Senior Civil Chaplain
Second Civil Chaplain
Clerk - - -
£. i. d.
700 - -
400 - -
48 - -
£, 1,148 - -
1 We approve of this Establishment.
Saving
- £. 441 15 10
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY


500
Ko. 24.--COI.ONTAI. Agestt.
Colonial Agent in England - - -
The present Agent for Mauritius was appointed, in February 1824, to succeed the former Agent for that Colony.
The Agent’s duties are necessarily multifarious, comprising, as they do, the transaction of a great variety of
business which does not fall within the attributes of any of the established offices of Government.
In the transaction of all such business, the Agent is guided by the orders of the Governor of the Colony, of the
Secretary of State, and of the Lords Commissioners of the Treasury.
Thus, the Agent supplies the Government of the Colony, from time to time, with stationery, medicines,
works of science, articles and stores of various descriptions, which cannot be procured in the Mauritius. All
such supplies are grounded upon requisitions which the Agent receives from the Governor, and which he submits
for the approbation of the Secretary of State.
The Agent further supplies the Colonial Government with information upon points which involve the interests
of the Colony, including the laws and parliamentary proceedings.
The Agent receives most of the inhabitants of the Colony who come to this country, whether recommended
to him or not, by the local authorities, and who, being ignorant of our language and unacquainted with our
civil institutions, require advice upon a variety of topics which, as perfect strangers here, they are glad to have
it in their power to discuss with an accredited Agent of the Government of their place of birth.
These are not, however, the only relations which exist between the Agent and private persons: he is entrusted
with the returns of all persons who die in the Colony intestate. These returns are sent to him for the information
of the representatives of such persons, whether in England or in other countries of Europe; he points out to the
parties interested the steps which they have to take in order to obtain possession of the property to which they
are entitled.
It will readily be conceived, therefore, that the Agent is in the habit of receiving numerous applications for
information, &c. from all sorts of persons; and he has only to add, that be has made it his study to attend to those
applications promptly, as became him, and usefully, he hopes, to the parties concerned.
The pecuniary transactions of the Agent will be most readily explained by his accounts: it will there be seen
that he has to pay the salaries of all officers of the Colonial Government who happen to be in Europe; to make
payments to various departments of His Majesty’s Government; to receive payments from them on account of
the Colony; to recover from persons residing in England over-payments which may have been made to them
in the Colony, and to pay for the different services which he is called upon to execute.
For all these purposes funds are remitted to him from the Colony, or imprested to him by His Majesty’s
Treasury, and at the expiration of every year he renders accounts of his receipts and disbursements to the
Commissioners of Colonial Audit.
Copies of his Accounts for the last Six Years are annexed.
To the Agency is attached an annual salary of £.
29th November 1830.
No. 25.—Madagascar Establishment.
British Resident Agent at Madagascar -
Secretary --------
'. without any other profit or emolument.
(signed) P. Smith.
£. s. d.
900 - - One Government Agent-
100 - - One Clerk - - -
Contingent and other expenses incurred during the
year 1828, for the conveyance of the Equivalent to His
Majesty Radama; passage, &c. of the Mission from
Mauritius to Tamatave; travelling expenses in Mada-
gascar, &c. £.749. 17. 7.
The above to be paid by the British
Treasury.
Our opinion upon this Appointment is set
forth in the Report.
goo - -
100 - -
Our opinion upon this Establishment is set
forth in the Report.
l.ooo - -


50
APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
No. 26.—PENSIONS ; 1828.
Mr. Barbe Marbois (died in February 1830)
Mr. Barbes (died in July 1830) - - - -
Mr. Jean Barry ------
Mr. L’Hortal..........................
Mr. Gastambide ------
Mr. Lislet Geoffroy ------
Mr. de Cere -------
Madame Ve Roquefeuille la Cistour - - -
Madame Ve Peltier ------
Madame Ve de la Leu -
Mr. Suasse -------
Madame Vc Mallac - - -
Mr. La Roche Souvestre - - - - -
Madame V' Bourelly . _ - - -
Mrs. Hastie -------
Family La Hausse la Louviere - - - -
Madame Vc Doderlin - - - - -
Madame Ve Vigoureux -
Madame Ve Delort ------
Mr. de la Roche Souvestre -
Mr. Vigoureux ------
Madlle Jacob (ordered by Secretary of State to cease)
Mr. Feillafe (died in March 1830) -
Mr. Augimbout , -
Mr. Legoy -------
Madame V® Bourcet ... - -
Madame Vc H. Pastor -
Mad11’ Laborde
Mr. Paul Lavergne ------
Mr. Roquefeuille .......
Madame Ve Roger ------
Madame Ve Maxwell _
Madame Ve Dubreuil - ... .
Madame V® Maugeot -
Mr. Castillion -------
--Rohan ________
Madame Ve Vysaint -
Mr. Charlery -------
Mr. Palerme -------
Sceur Bellamy "1 ~ ,
Smur VeaufermayJ ,21‘ 12,eacl
Madame Ve Mesnard . ... .
Madame V® Lailvaux -
Mr. Knain -------
Madame Ve Brown ------
Madame V“ des Granges de Richelaux
The Family Gaudet ------
Mr. F. Florens ------
Roussillon .......
Ve Scholastic -------
Simon Rozet (died in April 1830) . . .
Joson Francois ......
Louis Raymond ------
Jean Franqois -------
V’ Naud...............................
Jamal ........
Vemillemain -------
Jean Florence -------
Guilleaume Caesar ------
Coret - - _ _ . _ _
Monsieur de Chanvallon -----
£. d.
- 840 - -
- 168 - -
- 144 - -
120 - -
- 120 - -
120 - -
- -
- 100 16 -
96 - -
- 96 - -
96 - -
- 96 - -
- 84 - -
- 84 - -
80 - -â– 
- 72 - -
- 60 - —
- 60 — —
60 - -
- 57 12 -
48 - -
- 48 - -
- 36 - -

36 — -
- 36 - -
- 36 -
36 - -
36 - -
28 16 —
- 28 16 -
- 28 16 —
- 28 16 —
- 26 8 -
- 24 - -
24 — -
- 24 - —
24 - -
21 12 -
- 43 4 -
- 21 12 -
- 19 4 -
19 4 -
- 19 4 —
- 19 4 -
14 8 -
14 8 -
12 - -
12 - -
- 12 - -
12 - -
11 9 -
9 12 -
9 12 -
7 4 -
8 8 -
7 4 -
8 8 -
- 4 16 -
- 300 - -
£. 3.866 >3 -


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 5i
No. 27.—AMOUNT of Expenditure incurred by the Commissariat, as shown in
the Accounts signed by the Commissary of Accounts, dated 13th July 1829,
exclusive of the Island Allowances.
Military Posts of
Working Parties at -
Supplementary
Pay of Troops
Regimental Half-yearly Allow-
ances and Contingents.
Pay of Commissariat
Pay of extra Staff
Supplies
Transport
Contingencies
Port Louis - - - â– s
Mahebourg - . - - -
Flacq - - - _ - -
Grand River, S. E. - -
Black River - -
Jacote - - - - - -
Powder Mills -
Poudre d’or - -
Cannonier Point - - -
Curepipe - - - - -
Camp Dardenne - - -
Camp Berthault - -
Curepipe ... •*
Camp Dardenne -
Camp Berthault - - -
From Military Chest
Through the Agents in England -
From Military Chest - -
Through the Agents in England -
Store Branch - -
Account Branch -
Provisions from England • -
Provisions by Contract or in the Colony - purchase}
Fuel and Light - ditto - -
685 6 ii i
d.
£.
109 4
250 7 9
27-694 11 3i
6,002 7 1
2-743 - -J
10 - -
2,072 5 6
537 9 1
411 6 3
3-598 3 10
12,909 2 9 1
1,107 5 11 J
823 15 7
702 - 10 |
59-656 7 -
H 4




APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
No. 28.—O R D N A N C E.
AN ACCOUNT of the Actual Expense of the Island of Mauritius for the Year 1828.
NUMBER.
AMOUNT.
MILITARY :
f Officers
Artillery â– ; Non-c
Royal Artillery â– ' Non-commissioned Officers and Privates
[Contingencies - - . .
Royal Engineers - Officers -
Royal Sappers and Miners -
Total - -
f. «. (I.
2,909 7 1
107 4 ~
1,567 IO -
4,584 1 1
APPOINTMENTS.
t Sic orig.
CIVIL:
Barrack Department:
Barrack Masters -
Barrack Seijeants -
Labourers, Government Slaves ; belong to
the Colonial Government; no Pay or Al-
lowances from the Ordnance
Storekeeper’s Department:
Storekeeper
Civil
Officers.
Deputy Storekeeper
Clerks
Artificers
and
Labourers.
Armourer & Overseer of Slaves
Store Serjeant
Labourers, Government Slaves
The Colonial Governmentis
paid 16s. p’month foreach,
for their feeding, clothing
V and medical treatment.
Engineer Department:
Clerk of Works ...
Clerk..................
87
N" PAY per Diem. PAY per Anuum. Allowances. TOTAL.
s. d. £. 5. d. £. 6. r 1 15/ 274 10 - *416 - - 690 10 -
1 1 10/ 183 - - *238 - - 421 - -
2 2/6 45 15 — 91 10 —
I —
46 £. 1,203 - -
1 440 *364 — 804
1 - 239 - - *212 — - 45i - —
f 1 - 186 - - *65 17 - 251 17 -
1 - 156 - - *65 17 - 221 17
1 - 126 - - *65 17 - 191 17 -
I t - 96 - - »8l 9 — 177 9 -
6 £. 2,098 - -
1 8/ 116 8 - - - - 146 8
1 1/ 18 6 - - - 18 6
6 16/ p7 month 9 12 57 12 —
8
£. 222 b —
1 12/ 219 12 219 12
1 5/ 9i 10 - -• - • 91 IO -
2 £. 311 2 -
REMARKS.
- - * Allow-
ances paid by
the Colonial
Government.
Works and Repairs, Military Works of Defence, Barracks and Buildings transferred
Value of Stores sent from England
* (Four Batteries of Field Guns.)
Contingencies (Storekeeper’s Department..........................................
0 [Barrack Department
ABSTRACT.
£. s. d.
4,412 - -
*5,487 - -
177 8 -
210 - -
Military:
Royal Artillery:
Officers -
Non-commissioned Officers and Pri-
vates -
Contingencies
Royal Engineers, Officers
Royal Sappers and Miners

N° Amount.
■ ,+• 1 Mvi £. s. d. 2.909 7 1 107 4 - 1,567 10 -
87 4,584 1 1
[Military -
[Civil
Civil:
Barrack Department
Storekeeper’s Department:
Civil Officers -
Artificers and Labourers
Engineer Department
Works and Repairs - - -
Value of Stores sent from England
Contingencies - - - -
Amount.
£. s. d.
1,203 - -
2,098 - -
222 6 -
311 2 -
4,412 - -
5,487 - -
387 8 -
14,120 16 -
Total
Office of Ordnance, "[
12th November 1830.!
£. i. d.
â–  87 4,584 1 1
- 22 14,120 16 -
lOQ 18,704 17 1
By order of the Board,
(signed) lii/ham, SecL


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE.
53
— No. 29.—
TO THE RIGHT HONOURABLE THE LORDS COMMISSIONERS OF
HIS MAJESTY’S TREASURY.
My Lords, Comptroller’s Office, 14th March 1828.
WE have duly received Mr. Hill’s letter of the 4th ultimo, enclosing a letter from
Mr. Hay, dated 13th December 1827, upon the subject of withdrawing the colonial allow-
ances in money now issued to the troops at the Mauritius and Ceylon, and substituting in
lieu thereof the issue of allowances in kind, as at all other foreign stations, and conveying to
us your Lordships’ instructions to prepare Statements of the comparative advantages arising
to officers under the operation of the two modes of issue above mentioned.
We have, to the best of our ability, complied with your Lordships’ instructions. But our
means of information on some points connected with this question being, for reasons stated
in the Remarks appended to the accompanying Statement, not so complete as might be
wished, we cannot offer that Statement to your Lordships as an entirely correct one. It is,
however, we think, sufficiently so to afford to your Lordships a general idea respecting the
saving that would accrue to the public from the substitution of issues in kind at Ceylon and
the Mauritius for the colonial allowances in money at present granted at those stations.
Your Lordships will remember that as far back as the year 1821 we took the liberty of
recommending this alteration, and though the measure was at that time objected to by the
Colonial Secretary of State, the colonial allowances in money have since, at divers successive
periods, suffered very considerable reductions at our suggestion.
We must not, however, conceal from your Lordships that, although in the course of the
various correspondence and discussions on this subject it was made evident that the allow- See Reports from
ances as originally received at these colonies were exorbitant, and that they gave to officers 30th July 1821 to
stationed there advantages altogether unreasonable, as compared with those enjoyed by 5th October 1827.
officers on other foreign stations, those discussions (and more particularly the recent ones)
have likewise tended to show that without some extra emolument or allowance, officers sta-
tioned at the Mauritius would, as compared with officers at other stations, labour under
absolute, and in the case of the junior ranks it may be said ruinous, disadvantages.
We think we cannot do better than refer your Lordships on this subject to the able and
dispassionate letter of Sir Lowry Cole to your Lordships, in date 1st July 1826, observing peport) No. 612,
only, that all the information we could gain here at the time when that letter was referred to 5th June 1827.
us, tended to confirm Sir Lowry’s statement respecting the excessive price of living at the
Mauritius; we shall then, without offering any further comment upon that letter, recommend
it to your Lordships’ re-perusal, as containing matter worthy of careful consideration previous
to the adoption of any definitive measure by your Lordships with respect to the change in
contemplation.
We now speak of the Mauritius only; for if it be true, that the necessary expense of living
at that station is four times as great as at Ceylon, the substitution of allowances in kind for
those now enjoyed in money could not be attended with the same injurious effect to officers
at the latter station.
We confess ourselves, however, to be comparatively ignorant on the subject of Ceylon,
having (in consequence of there being no British Commissariat Establishment) bu little
relation with it. The Colonial Audit Office might, however, furnish much valuable informa-
tion to your Lordships relative to Ceylon, and very possibly, indeed, with better information
generally than we have been able to collect on the subject under consideration.
We have the honour to be,
My Lords,
Your Lordships’ most obedient humble Servants,
(signed) J. Drinlcwater.
W. L. He, lies.
I
>94’
STATEMENT


54 APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
STATEMENT of the Colonial Allowances per Month paid to the Military Officers
as issued to Military Officers
COLONIAL ALLOWANCES at the MAURITIUS. NUMBER AND DESCRIPTION of the MILITARY OFFICERS AT THE MAURITIUS. QUARTERS.
£. s. d. £. s. d.
80 — — A Lieutenant General, commanding the Forces - 19 10 —
46 8 2 1 A Military Secretary (Lieutenant Colonel) - - 6 10 -
39 13 4 Two Aides-de-Camp (Captains) ... - - 8 13 4
53 18 5 1 f A Deputy Adjutant General (Colonel,) being second in 1 6 10 -
30 8 4 1 command, and Commandant at Port Louis - - / -
46 8 2 % A Deputy Quarter Master General (Lieutenant Colonel) 6 10 -
19 16 8 A Major of Brigade (Captain R. A.) - - 4 6 8
19 16 8 An Assistant Commissary General - - 4 6 8
35 16 3< Three Deputy - - ditto - - - . - - 13 - -
13 11 6 Two Clerks ....... - - 8 13 4
19 16 8 An Assistant Commissary (Accounts) - - 4 6 8
11 18 9? A Deputy - - ditto - - ditto - - 4 6 8
6 15 9 A Clerk - 4 6 8
46 8 A Deputy Inspector of Hospitals ... - - 6 10 -
19 16 8 An Acting Staff Surgeon .... - - 4 6 8
19 16 8 An Apothecary ...... - - 4 6 8
35 16 3l Three Assistant Staff Surgeons ... - - 13 - -
9 1 - An Hospital Assistant - - - 4 6 8
13 11 6 Two Clerks ...... - 8 «3 4
34 13 4 A Chaplain to the Forces .... - - 6 10
14 17 6 A Clerk of Works (Royal Engineer Department) - - 4 6 8
6 15 9 A Clerk to ditto ------ - 4 6 8
34 13 4 An Ordnance Storekeeper .... - - 6 10 -
19 16 8 A Deputy ditto ...... - - 4 6 8
8 19 1 A First Clerk ...... - 4 6 8
13 11 6 Two Clerks 8 13 4
34 13 4 A Barrack Master (with pay of 154.) - 6 10
5 18 5 A Lieutenant in charge of Ordnance Barrack Company 4 6 8
REGIMENTAL.
161 15 4 Four Lieutenant Colonels, commanding Corps 17 6 8
34 16 2 One Lieutenant Colonel ----- • 4 6 8
78 - - Three Majors ...... 13
193 7 6 Thirteen Captains ------ - - 28 3 4
14 17 6 One Lieutenant, commanding a Corps - - 2 3 4
188 - 9 Twenty-one Lieutenants ----- 45 10
6 15 9 One Second Lieutenant Royal Staff Corps - - 2 3 4
88 4 9 Thirteen Ensigns ...... - - 28 3 4
44 1 2 6 Three Paymasters ------ - 6 10
32 18 6 Three Adjutants - - - 6 10
26 17 3 Three Quarter Masters ..... 6 10
44 12 6 Three Surgeons ...... - 6 10
19 1 4 Two Assistant Surgeons ..... _ â–  4 6 8
52 2 10 One Lieutenant, commanding a Regiment and also an Outpost 4 6 8
34 l6 2 One Major, commanding an Outpost - - 4 6 8
36 13 8 Two Captains, commanding Outposts - 4 6 8
45 1 - Four Lieutenants, commanding Outposts - - S 13 4
1,845 11 71 £. 374 16 8
874 19 10 Amount of Allowances in Kind.
970 9 3
Thus the substitution of Allowances in Kind at the Mauritius would create a saving


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 55
at the Mauritius, as compared with the Estimated Expense per Month of Allowances (in Kind)
at Foreign Stations.
to Government of £. 970. 11. 95. per Month, or £.11,647. *• 6. per Annum.
(See Remarks.)
I 2


56 APPENDIX TO FOURTH REPORT OF COMMISSIONERS OF INQUIRY
REMARKS.
Quarters.
From the amount estimated for this service is to be deducted the sum of 29 Z. 12s. 2^d.
paid by officers out of their colonial allowances for public quarters in their occupation. As
there is no established scale of lodging-money at the Mauritius, the Comptrollers have been
obliged, in estimating the expense of quarters, to assume one; and in forming such a scale,
they have proceeded upon a belief (entertained after research and inquiry) that the average
rent of a room at the Mauritius may be stated at about 10 dollars, or 2 I. 3s. <\d. per month,
at which rate they have estimated for the several classes of officers.
Fuel.
The ration of wood has been taken at two pounds per diem as now issued to the non-
commissioned officers and privates at the Mauritius. The number of rations allowed to the
within-mentioned staff and regimental officers and others, is founded on the regulations now
in force at the Cape of Good Hope for the issue of fuel; and the expense to be incurred in
issuing this allowance in kind at Mauritius, is calculated at the actual cost of the ration
thereof on the spot.
Light.
This allowance for Mauritius has been assumed at a ration of three ounces of cocoa-nut oil
per room per night. The number of rooms assigned to each officer, &c. is in conformity with
the number for which candles are issued to the respective ranks at the Cape of Good Hope,
and the expense, the actual price of the ration at Mauritius.
Provisions.
In forming the calculations of the expense that will be incurred in issuing provisions in
kind to the within-mentioned staff and regimental officers and others at Mauritius, and for
the number of civil servants for whom they would be entitled to draw rations under the
warrant for regulating the issue of provisions to the forces on foreign stations, the basis has
been the actual cost of the ration as now issued to the King’s troops at that station, after
deduction of the stoppage of 2j Forage.
As the Comptrollers have not the means of ascertaining either the component parts of the
ration of this allowance, or the actual cost thereof at Mauritius, the sum of 25. 6 d. per horse
per day, or 3/. 16s. 1 d. per month, has been assumed as the amount, that being the price
formerly paid by the Commissariat Department to officers in lieu, until the attention of the
Lords of the Treasury was called thereto by the Reports of the Comptrollers on the subject,
as the colonial allowances granted to officers at this station were intended to cover the
expense of forage, together with other allowances, and which unauthorized expense their
Lordships, by a Minute (10,011) of 22d October 1822, were pleased to direct should be
discontinued. The number of horses allowed to each rank has been estimated in conformity
with the regulations in force at the Cape of Good Hope, with the exception of that of
Lieutenant-General commanding the Forces, which rank not being recognized at the Cape,
the number of horses has herewith assigned to it eight, as the medium rate between that of
a Commander of the Forces, who receives this allowance for twelve horses, and a Major-
General, who is entitled to draw for Jive; this allowance has also been included for one
horse each for two of the Deputy Assistant Commissaries General; for one as in charge of
the Issues at Port Louis, and the other as in charge of the Outposts of Mahebourg.
Commissariat Establishment.
The Comptrollers conceive that the increase of duties of the Commissariat Department at
Mauritius, arising from the additional issues, would be too trifling to require any augmenta-
tion to the Establishment at that station.
N. B.—From information which has been obtained on this subject by the Comptrollers
of Army Accounts since the above Comparative Statement was drawn up, (the grounds
of which they were, for the reasons mentioned, under the necessity, with respect to
certain of the items, of assuming,) they have reason to believe that the estimated expense
of providing the allowances in kind at the Mauritius has in many instances been some-
what under-rated, and that the saving exhibited would, in practice, be diminished in a
correspondent degree. It would be difficult, without a thorough perusal of the Compa-
rative Statement, to arrive at any accurate computation of the deduction to be made;
but it may be estimated loosely at 101, per cent.
W. L. H.
THE


INTO RECEIPT AND EXPENDITURE OF COLONIAL REVENUE. 57
THE Contract Prices for Fresh Meat in the Mauritius, from the Year 1822, have been
as follows:—
AT PORT LOUIS. AT THE OUTPOSTS.
For 1823 - - - 17 cents, about 8 % d. per lb. - 19 cents, Qd. per lb.
1824 - - - 13 J cents - 6%d. 141 “ 7 id. -
1825
& - - 1826 . 11 £ cents - 5 j d. 121 - Q\d. -
1827 â– 
& 1828 . 5$d. sterling - - - _ 6 Id. sterling -
1829 -1
1830 f ~ ’ 1831 • 4 T375 " ® _ —
At present the officers receiving a colonial allowance are permitted to purchase from
the Commissariat Stores, Cape cured meat at 2 <7. per pound (the actual cost); formerly
they purchased from the Commissariat, European salt meat from 6 d. to 8 d. per pound.
Comptroller’s Office, "I
11 December 1830. J
J. SMITH.
194.
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