and general officer; and promotion to these grades is regulated according to the provisions of the Royal Warrant of October, 1854. This brevet rank does not affect their succession to the colonel's allowance. Subalterns, after fifteen years from the date of their first commissions, are promoted to the rank of captain by brevet.

CONDITION AS RESPECTS OF REGIMENTAL PAY AND ALLOWANCES OF THE OFFICERS OF ALL BRANCHES OF THE SERVICE IN INDIA.

TABLE OF PAY AND ALLOWANCES FOR ANY MONTH.

The pay and allowance of all officers except the colonels, differ in the field and in garrison or cantonment beyond 200 miles of direct distance from the seat of government of each presidency, when, instead of house rent, they receive extra batta.

RETIRING REGULATIONS.

Full Pay.-All officers after a service in India of twenty-two years are entitled to retire on the pension of their rank. This rank must be the regimental rank attained in India, or the regimental rank (if on furlough) they may attain within the period of twelve months from the date of arrival in England.

The rates of full pay pensions are:-Colonel, 258. a day, 456l. 5s. a year; lieutenant-colonel, 20s. a day, 365l. a year; major, 16s. a day, 2921. a year; captain, 10s. 6d. a day, 1914. 12s. 6d. a year; lieutenant, 68. 6d. a day, 1187. 12s. 6d. a year. After certain specified periods of service in India, officers are entitled to retire on the following pensions, whatever may be

their rank, viz.:-After 20 years' service, on the pension of captain; after 24 years' service, on the pension of major; after 28 years' service on that of lieutenant-colonel; and after 32 years' service, on that of colonel.

Half Pay.-Without any fixed period of service being required, regimental captains, majors and lieutenant-colonels, whose ill state of health renders them unable to continue to serve in India, are allowed to retire on the half pay of their rank. The rates are:-Captains, 78. a day, 127. 15s. a year; majors, 98. 6d. a day, 1731. 78. 6d. a year; lieutenant-colonels, 118. a day, 2001. 15s. a year.

A lieutenant after ten years' service in India, an ensign after six years' service in India, can retire on the half pay of their rank, if unable to continue to serve in India. The rates are:-Lieutenant, 4s. a day, 731. a year; ensign, 3s. a day, 54l. 15s. a year.

A lieutenant, after six years' service in India, if compelled by health to leave the army, may retire on ensign's half pay. Officers compelled to quit the service by "wounds received in action, or by ill health contracted on duty," after three years' service in India, are permitted to retire on the half pay of

their rank.

Lord Clive's Fund.-By the rule of Lord Clive's Fund, established before any general retiring regulations were framed, officers incapable of continuing to serve in India are entitled to pensions as follow, without stipulation as to length of service, viz. :-Colonels, 12s. 6d. a day, 228l. 12s. 6d. a year; lieutenant-colonels, 10s. a day, 1827. 108. a year; majors, 78. 6d. a day, 136. 17s. 6d. a year; captains, 5s. a day, 911. 5s. a year; lieutenants, 28. 6d. a day, 45l. 12s. 6d. a year; ensigns, 2s. a day, 36l. 10s. a year.

The pensions from Lord Clive's Fund being lower than the half-pay rates, the benefits of the fund are now claimed only by officers not entitled to the higher rates. Officers cannot receive the advantages of both the general retiring rules and Lord Clive's Fund. In all cases of retirement on half pay and Lord Clive's Fund, medical testimony is required of the necessity for the retirement.

CONDITIONS WITH RESPECT TO THE FUNDS OF THE SEVERAL PRESIDENCIES. All officers of the East India Company's service are required, as a condition of their appointment, to subscribe to the military funds of their respective Presidencies. These funds are as follow:-Bengal Military Fund, Bengal Military Orphan Fund, Madras Military Fund, Bombay Military Fund.

The benefits derivable from them are twofold, viz. :-Those to the subscribers themselves; those to their widows and children.

The benefits to the subscribers are:-Passage allowance from and back to India, if on furlough on sick certificate, restricted to the grades of captain and subaltern, when not provided with passages by Government. An allowance in aid of pay while in Europe on sick certificate.

To the widows and families on the decease of the subscribers, pensions as follows:

-

In the case of widows this is exclusive of the pensions* to which they are entitled from the East India Company's Military (Lord Clive's) Fund, stated below:-Widow of a colonel, 1147. a year; of a lieutenant-colonel, 91. a year; of a major, 68.; of a captain, 45l. a year; of a lieutenant, 221. a year; and of an ensign, 187. a year.

The Pensions to the widows of officers of her Majesty's service, and of the East India Company's service, as derived from the Government, are as under :

The pensions of the widows of the officers of the Company's service derived from their own fund and the Company's pension may be stated, taking the Bengal fund as an example, as follows, viz. :—

The pensions from the officers' own fund have been gained by subscriptions, of which the following table will furnish an illustration :

Table of Monthly Subscriptions—Bengal Fund.

Bengal Military Orphan Fund.-Colonels, 21. 10s.; lieutenant-colonels, 21.; majors, 17. 10s.; captains, 1.; lieutenants, 128. 6d. ; ensigns, 10s. Special pensions are in both services assigned for the widows of officers falling in action. The amounts are the same in both armies, viz.-Colonel's widow, 2001. a year; lieutenant-colonel's widow, 200l. a year; major's widow, 120l. a year; captain's widow, 70l. a year; lieutenant's widow, 60%. a year; ensign's widow, 46l. a year.

* These are, however, dependent on their husband's property not exceeding certain stipulated amounts.

EAST INDIA LOANS.

A Return of all Loans and Repayments of Debts at the several Presidencies in India and in England, annually, from the year 1800 to the latest date, specifying the rate of Interest at which the several Loans were contracted, together with the annual gross Revenue of each Presidency, and total annual Revenue of British India from all sources, with a column showing the annual Percentage Pressure of the Interest of the Debts in relation to the gross Revenue. (Colonel Sykes.) 4th July, 1859. (201, Sess. 2.) At the end of 1800-1 the amount of the debt in India was 14,125,384l., and in England 1,487,1127. The debt contracted during the year in India was 3,734,650l., at the rate of 12, 10, 9, 8 and 6 per cent. The debt redeemed was 1,304,3321. The amount of interest paid, 1,429,8127. The revenue, 10,485,099., and the percentage pressure of the interest and debt in relation to the gross revenue was 13.63l.

At the end of 1810-11 the amount of the debt in India was 22,545,8437., and in England 4,900,900l. The debt contracted during the year in India was 17,696,000l., at the rate of 9, 8, 6 and 4 per cent. The debt redeemed was 21,071,435l. The amount of interest paid, 1,772,587. The revenue, 16,679,1977., and the percentage pressure of the interest of debt in relation to the revenue, 10.621.

At the end of 1820-21 the amount of the debt in India was 30,720,625l., and in England 3,923,412. The debt contracted during the year in India was 284,2687., at the rate of 10, 9, 8, 6, 5 and 4 per cent. The debt redeemed was 902,4987. The amount of interest was 2,170,9887. The revenue, 21,352,241., and the percentage pressure of the interest on the revenue 10.167.

At the end of 1830-31 the amount of the debt in India was 38,316,4867., and in England, 3,735,0621. The debt contracted during the year in India was 1,339,4661., at the rates of 8, 6, 5 and 4 per cent. The debt redeemed was 123,2121. The amount of interest was 2,314,7001. The revenue, 22,019,310%., and the percentage pressure of the interest on the revenue, 10.517

At the end of 1840-41 the amount of the debt in India was 34,187,8277., and in England 1,734,300l. The debt contracted during the year in India was 1,543,577., at the rate of 6, 5 and 4 per cent. The debt redeemed was 106,446. The amount of interest was 1,663,8721. The revenue, 20,851,073., and the percentage pressure of the interest on the revenue was 7.981.

At the end of 1850-51 the amount of debt in India was 51,199,815l., and in England 3,899,500l. The debt contracted during the year in India was 1,230,7821., at the rate of 6, 5 and 4 per cent. The debt redeemed, 66,235. The amount of interest paid was 2,588,8461. The revenue, 27,625,360l., and the percentage pressure of the interest on the revenue was 9.371.

At the end of 1857-58 the amount of debt in India was 60,704,0841. The debt contracted during the year in India was 9,257,344l., at the rate of 6, 5, 4 and 3 per cent., and in England 2,905,500l., at 4 per cent. The debt redeemed was 4,099,910l. The amount of interest paid 2,355,8387, and the percentage pressure of the interest on the revenue was 7·431.

ACCOUNTS RELATING TO TRADE AND NAVIGATION.

(Year ended 31st December, 1859.)

[Presented to both Houses of Parliament by Command of Her Majesty.] AN ACCOUNT of the IMPORTS and CONSUMPTION of the PRINCIPAL ARTICLES of FOREIGN and COLONIAL MERCHANDISE, in the YEAR ended 31st of DECEMBER, 1859.

Mahogany

tons

35,701 Free.

Geneva

147,950

1,307,107 28,890