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luation on which the duties fhall have been levied in the dominions of the company.
III. His Excellency the Vizier, &c. agrees to levy the duties on all goods imported into his territories from the company's dominions, upon the valuation fpecified in the company's rowannah. The right honourable Earl Cornwallis, &c. agrees to levy the duties on all goods imported from his Excellency's dominions into the diftrict of Benares, or the company's provinces, on the valuation specified in the rowannah of his Excellency the Nawab Vizier.
IV. Goods exported from the company's dominions to the dominions of his Excellency the Vizier, if by the river Ganges, fhall pay the duties at Lutchagyr, or at Foolpore; if by the river Goomty, at Ghura Mobarikpore; if by the river Gogra, at Doohry Gaut; if by land, at Keeway, Maidnee Gunge, Chaundahpertaubpore, Mow, or Mahraj Gunge; and if by the way of Sircar Gooruckpore, at the gaut of the river Gunduck, or at Gooruckpore, Mujholee, or Chollooparah. The merchant or perfon in charge of the goods, upon paying the duties hereinafter mentioned, at either of the above ftations, fhall receive a rowannah from the collector of the duties, under his public feal, which fhall exempt the goods from all further demands or moleftation whatever, in their progrefs through the dominions of his Excellency.
The duties on goods exported from the dominions of his Excellency the Vizier, to the dominions of the company, whether by land or water, fhall be levied at the established stations in the district of Benares, and the province of Behar, and rowannahs granted as above Specified.
The contracting parties referve to themselves the power of changing the fituation of the stations for levying the duties as they may deem expedient, upon giving public notification to each other of the new station fixed upon.
V. Broad cloth, iron, copper, lead, manufactures of iron, copper, lead, gold or filver, raw filk, filk piece goods, cotton piece goods, and piece goods made partly of filk and partly of cotton, exported from the dominions of the company to the dominions of the Vizier, fhall pay an import duty of two and a half per cent. to his Excellency, on the price fpecified in the rowannah taken out in the company's doininions.
VI. Salt exported from the company's dominions to the dominions of the Nawab Vizier, fhall pay an import duty of five per cent. to his Excellency, on the valuation fpecified in the rowannah granted at any of the stations in the company's dominions.
VII. Cotton coming from Jahlone, Hydernuggur, Omraowty, Naugpore, or any of the countries of the Decan, and paffing through the dominions of the Nawab Vizier to the dominions of the company, shall pay a duty of five per cent. to his Excellency, on the fixed valuation of fix rupees per maund of ninety-fix ficca weight to the feer, rowannahs for covering the fame through his Excellency's dominions, fhall be granted at the station where the duties are levied. The fame cotton, when it arrives in the province of Benares, fhall pay a duty of two and a half per cent. and two and a half per cent. more on entering the foubah of Behar, upon the valuation above specified; or, fhould it not pafs through the jurifdiction of Benares, it fhall pay five per cent. upon being imported into the company's provinces.
VIII. Silk piece goods, cotton piece goods, and piece goods made partly of filk and partly of cotton, exported from the dominions of the Nawab Vizier to the company's dominions, fhall pay a duty of no more than two and a half per cent. on the price specified in his Excellency's rowannah. The faid duty fhall be collected at the eftablished ftations in Benares, fhould the goods pass through that diftrict; and upon their arrival in the company's provinces, the collectors of Hh 2
the customs fhall grant a rowannah duty free to cover fuch goods to any part of Bengal, Behar, or Oriffa. Should the faid goods enter the company's provinces, without paffing through the district of Benares, the above duty of two and a half per cent. fhall be levied at the first station in the company's provinces.
IX. All goods not fpecified in the foregoing articles, exported from the refpective dominions of the contracting parties, fhall be fubject to a duty of five per cent. on the valuation inferted in the rowannah of the country from whence they were originally exported. If the goods fhall have been exported from the company's dominions to the dominions of the Nawab Vizier, his Excellency will collect the duty aforefaid, at one of the stations mentioned in the third article; if from the territories of his Excellency to the dominions of the company, two and a half per cent. fhall be levied at the first established station in the diftrict of Benares, and two and a half per cent. at the firft authorized ftation in the province of Behar; or, fhould the faid goods enter the company's provinces without paffing through the jurisdiction of Benares, the whole duty of five per cent. fhall be collected at the first authorized station in the province of Behar.
X. Goods exported from the provinces of Bengal, Behar, or Oriffa, or from the diftrict of Benares, to the dominions of the Nawab Vizier, after having paid the import duties to his Excellency, according to the rates, and in the mode prescribed in the foregoing ar ticles, if fold in the dominions of the Nawab Vizier, fhall be fubject to the established local duties of the market or gunge in which they are difpofed of. Provided, nevertheless, that if the faid goods fhall be fold for the purpose of being exported beyond the confines of his Excellency's dominions, and not for the confumption of the fame, no local gunge or market duty, or any other duty whatsoever, fhall be levied on account of fuch fale or purchase; but the import rowannah
annah of the feller fhall be indorfed by the collector or head officer in charge of fuch gunge, and delivered over to the purchafer, who fhall transport the goods through the dominions of the Nawab Vizier, without further moleftation; if fuch purchaser, however, fhould afterwards difpofe of the faid goods for confumption in any market or gunge in his Excellency's territories, they shall be subject to the established duties of the fame. In like manner, goods exported from the dominions of his Excellency to the dominions of the company, after having paid the import duty in the latter, according to the rates, and in the mode prefcribed in the foregoing articles; if fold in any gunge or market, fhall be fubject to the local gunge or market duties, under the preceding limitations.
The gunge duties to be thus levied, are not to exceed the ancient established rates, to which no addition fhall be made without the mutual confent of the contracting parties,
XI. If any renter, zemindar, collector of the revenues, jaghiredar, or holder of rent-free lands, fhall levy any duties or exactions on goods paffing through the dominions of the contracting parties, and on which the regular duties fhall have been paid, and rowannahs taken out as prescribed in the foregoing articles, for the first offence, he fhall be fined twenty rupees for every rupee so exacted; for the fecond offence, forty rupees; and for the third offence, if a renter or collector of the revenues, he fhall be fined one hundred rupees for every rupee fo exacted, and be difmiffed from his farm or employment; if a zemindar, jaghiredar, or rent-free landholder, he fhall forfeit his lands. Any officer of the customs exacting more than he is authorized, shall for the first offence, be fined ten times the amount fo exacted, and be difmiffed from his employment. The party injured fhall be indemnified out of the fines for the fum fo exacted, and it fhall be left to the difcretion of the contracting Powers to grant fuch further portion of the faid fines, as they may deem Hh 3 adequate
adequate to the trouble and lofs of the party fo in
XII. In order to difcourage every attempt to evade the payment of the import duties, merchants endeavouring to pass the station at which they are to pay the fame, without having previously taken out a rowannah, fhall be fubject to double duties; and the contracting parties agree to iffue orders in their respective territories, requiring all perfons to pay the duties, and take out rowannahs for their goods, as directed in the foregoing articles, before they approach an authorized ftation.
This article not to extend to the local duties in the markets or gunges, which are to be collected in the mode and under the limitations prescribed in the tenth article upon the goods entering the fame.
XIII. The contracting parties reserve to themselves the right of levying whatever duties they may think proper, on all goods produced and confumed within their refpective dominions, and alfo on their own exports, and on all imports from other countries not under the dominion of the company or the Nawab Vizier, the article of Decan, &c. cotton, going to the company's dominions, excepted, on which his Excellency is to levy the duties as fpecified in the feventh article.
XIV. If any difpute fhall arife between the merchants of the refpective ftates, it fhall be decided by the laws of that ftate in which the defendant may refide; if the defendant be a refident in the company's dominions, the plaintiff shall be allowed the privilege of ftating his cafe, through the vakeel or agent of the Vizier, to the right honourable the Governor General in council, who may refer it for decifion to the provincial court of justice within the jurifdiction of which the cause of action may have arifen, or the defendant may refide; in like manner, if the defendant be a refident in the Vizier's dominions, the plaintiff fhall be entitled