district, under the title of _Collector_; that he did then abolish the
General Board of Revenue or Council at Moorshedabad, for the following
reasons: "That, while the controlling and executive part of the revenue
and the correspondence with the collectors was carried on by a council
at Moorshedabad, the members of the administration at Calcutta had no
opportunity of acquiring that thorough and comprehensive knowledge which
could only result from _practical experience_; that the orders of the
Court of Directors, which established a new system, which enjoined many
new regulations and inquiries, could not properly be delegated to a
subordinate council, and it became absolutely necessary that the
business of the revenue should be conducted _under the immediate
observation and direction of the board_."[13]--That in November, 1773,
the said Warren Hastings abolished the office of Collector, and
transferred the collection and management of the revenues to several
councils of revenue, commonly called _Provincial Councils_. That on the
24th of October, 1774, the said Warren Hastings _earnestly offered his
advice_ (to the Governor-General and Council, then newly appointed by
act of Parliament) _for the continuation of the said system of
Provincial Councils in all its parts_. That the said Warren Hastings
did, on the 22d of April, 1775, transmit to the Directors a formal plan
for the future settlement of the revenues, and did therein declare,
that, "with respect to the mode of managing the collection of the
revenue and the administration of justice, none occurred to him so good
as the system which was already established of Provincial Councils."
That on the 18th of January, 1776, the said Warren Hastings did transmit
to the Court of Directors a plan for the better administration of
justice, that in this plan the establishment of the said Provincial
Councils was specially provided for and confirmed, and that Warren
Hastings did recommend it to the Directors _to obtain the sanction of
Parliament for a confirmation of the said plan_. That on the 30th of