72 MODERN HISTORY. [Part VI. 



A.D. or ill part restored to the Batavian Eepublic'; and in the 

 1797. meantime its management was confided to the Governor 

 and Council of Madras. 



ISTo arrangement could have proved more imfortunate. 

 Mr. Andrews, a Madras civilian, who, in response to the 

 overtures of the king of Kandy, in 1796, Avas sent to" 

 negotiate a treaty of aUiance, was entrusted, in addition 

 to his mission as ambassador, w^ith extraordinaiy powers 

 as superintendent of the Ceylon revenues, a capacity 

 in which he was empowered to re\ase and re-adjust 

 the financial system of the new colony. He was a rash 

 and indolent man, utterly uninformed as to tlie character 

 and customs of the Singhalese, and seemingly uncon- 

 scious that great changes amongst a rude and semi- 

 civihsed people can only be effected, if suddenly, by 

 force — if gradually, by persuasion and kindness. Igno- 

 rant of any fiscal arrangements, except those wliich pre- 

 vailed in the Madras Presidency, Mr. Andrews, by a rude 

 exertion of power, swept away the prcAdously existing 

 imposts and agencies for their collection in Ceylon ; and 

 substituted, in all its severity, the revenue system of the 

 Carnatic, introducing simultaneously a host of Malabar 

 subordinates to enforce it. The service tenm^es by 

 whicli the people held their otherAvise untaxed lands 

 were abolished, and a proportion of the estimated pro- 

 duce demanded in substitution, together with a tax upon 

 their coco-nut gardens. The customs duties, and 

 other sources of income, were farmed out to Moors, 

 Parsees,, and Chetties from the coast; and the Mood- 

 liars and native officers who had formerly managed 

 matters involving taxation, were superseded by Malabar 

 dubashes, men aptly described " as enemies to the 

 rehgion of the Singlialese, strangers to their habits, 

 and animated by no impidse but extortion." ^ Unhap- 



' Ceylon was not finally incorpo- 

 rated witli the British possessions till 

 the Peace of Amiens. 27th March, 

 1802. 



- Letter of the lion. F. North to 

 the Earl of Movningtou, 27tli Octo- 

 ber, 1798. ( irel/e.^li'>/ M6'S., Brit. 

 Mus., No. 13/385, p. 52.) 



