This department is of great use for the successful operations of the army, and for the benefit of the country in general; it furnishes means of obtaining things of value, provides for agriculture, and His Majesty's household. His Majesty, in fostering this source of power, keeps four objects in view, and looks upon promoting the efficiency of this department as an act of divine worship.

First.—The fitting out of strong boats, capable of carrying elephants. Some are made in such a manner as to be of use in sieges and for the conquest of strong forts. Experienced officers look upon ships as if they were houses and dromedaries, and use them as excellent means of conquest. So especially in Turkey, Zanzibar, and Europe. In every part of His Majesty's empire, ships are numerous; but in Bengal, Kashmír, and T'hat'hah (Sind) they are the pivot of all commerce. His Majesty had the sterns of the boats made in shape of wonderful animals, and thus combines terror with amusement. Turrets and pleasing kiosks, markets, and beautiful flower-beds, have likewise been constructed on the rivers. Along the coasts of the ocean, in the west, east, and south of India, large ships are built, which are suitable for voyages. The harbours have been put into excellent condition, and the experience of seamen has much improved. Large ships are also built at Iláhábás and Láhor, and are then sent to the coast. In Kashmír, a model of a ship was made which was much admired.

Secondly.—To appoint experienced seamen, acquainted with the tides, the depths of the ocean, the time when the several winds blow, and their advantages and disadvantages. They must be familiar with shallows and banks. Besides, a seaman must be hale and strong, a good swimmer, kind hearted, hard working, capable of bearing fatigue, patient; in fact he must possess all good qualities. Men of such character can only be found after much trouble. The best seamen come from Malíbár (Malabar).

Boatmen also bring men and their things from one side of the river to the other.

The number of sailors in a ship varies according to the size of the vessel. In large ships there are twelve classes. 1. The Nákhudá, or owner of the ship. This word is evidently a short form of Návkhudá. He fixes the course of the ship. 2. The Mu'allim, or Captain. He must be acquainted with the depths and the shallow places of the ocean, and must know astronomy. It is he who guides the ship to her destination, and prevents her from falling into dangers. 3. The Tandíl, or chief of the khaláçís, or sailors. Sailors, in seamen's language, are called khaláçís or khárwahs. 4. The Nákhudá­khashab. He supplies the passengers with firewood and straw, and assists in shipping and unlading the cargo. 5. The Sarhang, or mate, superintends the docking and landing of the ship, and often acts for the Mu'allim. 6. The Bhandárí has the charge of the stores. 7. The Karrání* is a writer who keeps the accounts of the ship, and serves out water to the passengers. 8. The Sukkángír, or helmsman. He steers the ship according to the orders of the Mu'allim. Some ships carry several helmsmen, but never more than twenty. 9. The Panjarí looks out from the top of the mast, and gives notice when he sees land, or a ship, or a coming storm, &c. 10. The Guṉmtí belongs to the class of khaláçís. He throws out the water which has leaked through the ship. 11. The Topandáz, or gunner, is required in naval fights; their number depends on the size of the ship. 12. The Khárwah, or common sailor. They set and furl the sails. Some of them perform the duty of divers, and stop leaks, or set the anchor free when it sticks fast. The amount of their wages varies, and depends on the voyage, or kúsh, as seamen call it. In the harbour of Sátgáṉw (Húghlí) a Nákhudá gets 400 R.; besides he is allowed four malíkh, or cabins, which he fills with wares for his own profit. Every ship is divided into several divisions, for the accommodation of passengers and the stowage of goods, each of the divisions being called a malíkh. The Mu'allim gets 200 R. and two malíkhs; the Tandíl, 120R.; the Karrání, 50 R. and one malíkh; the Nákhudá khashab, 30 R.; the Sarhang, 25 R.; the Sukkángír, Pánjarí and Bhandárí, each 15 R.; each Khárwah, or common sailor, 40 R., and his daily food in addition; the Degandáz, or gunner, 12 R.

In Kambháyat (Cambay), a Nákhudá gets 800 R., and the other men in the same proportion.

In Láharí, a nákhudá gets 300 R., and the rest in proportion.

In A´chín he gets half as much again as in southern harbours; in Portugal, two and a half as much again; and in Malacca, twice as much again. In Pegu, and Dahnasarí, he gets half as much again as in Cambay. All these rates vary according to the place and the length of the voyage. But it would take me too long to give more details.

Boatmen on rivers have wages varying from 100 to 500 d. per mensem.

Thirdly, an experienced man has been appointed to look after the rivers. He must be an imposing and fearless man, must have a loud voice, must be capable of bearing fatigue, active, zealous, kind, fond of travelling, a good swimmer. As he possesses experience, he settles every difficulty which arises regarding fords, and takes care that such places are not overcrowded, or too narrow, or very uneven, or full of mud. He regulates the number of passengers which a ferry may carry; he must not allow travellers to be delayed, and sees that poor people are passed over gratis. He ought not to allow people to swim across, or wares to be deposited anywhere else but at fording places. He should also prevent people from crossing at night, unless in cases of necessity.

Fourthly, the remission of duties. His Majesty, in his mercy, has remitted many tolls, though the income derived from them equalled the revenue of a whole country. He only wishes that boatmen should get their wages. The state takes certain taxes in harbour places; but they never exceed two and a half per cent., which is so little compared with the taxes formerly levied, that merchants look upon harbour taxes as totally remitted.

The following sums are levied as river tolls. For every boat, 1 R. per kos at the rate of 1000 mans, provided the boat and the men belong to one and the same owner. But if the boat belongs to another man and everything in the boat to the man who has hired it, the tax is 1 R. for every 2½ kos. At ferry places, an elephant has to pay 10 d. for crossing; a laden cart, 4 d.; do. empty, 2 d.; a laden camel, 1 d.; empty camels, horses, cattle with their things, ½ d.; do. empty, ¼ d. Other beasts of burden pay 1/16 d., which includes the toll due by the driver. Twenty people pay 1 d. for crossing; but they are often taken gratis.

The rule is that one-half or one-third of the tolls thus collected go to the State (the other half goes to the boatmen).

Merchants are therefore well treated, and the articles of foreign countries are imported in large quantities.