The debt due by the dyers of Nalloer and Point Pedro, which arose from their receiving half their pay in advance at their request, as they were not able to pay their poll tax and land rent (which amounted to Fl. 566.14), has been paid up since.
The debt of Don Philip Nellamapane, which amounts to Fl. 375, arose from the amount being lent to him for the purchase of nely in the latter part of 1694, because there was a complaint that the Wannias, through a failure of the crop, did not have a sufficient quantity of grain for the maintenance of the hunters. This money was handed to Don Gaspar Ilengenarene Mudaliyar, brother-in-law of Don Philip, and at the request of the latter; so that really, not he, but Don Gaspar, owes the money. He must be urged to pay up this amount, which it would be less difficult to do if they were not so much in arrears with their tribute, because in that case the first animals they delivered could be taken in payment. There is no doubt, however, that this debt will be paid if they are urged.
The same is the case with the sum of Fl. 150 which Ambelewanne Wannia owes, but as he has to deliver only a few elephants this small amount can be settled the first time he delivers any elephants above his tribute. (32)
The Pay Accounts must, like the Trade Accounts, be closed on the last day of August every year, in compliance with the orders of the Honourable the Supreme Government of India contained in their letter of August 13, 1695. They must also be audited and examined, according to the Resolution passed in the Council of India on September 6, 1694, so that it may be seen whether all the items entered in the Trade Accounts for payments appear also in the Pay Accounts, while care must be taken that those who are in arrears at the close of the books on account of advance received do not receive such payments too liberally, against which Your Honours will have to guard, so that no difficulties may arise and the displeasure of Their Excellencies may not be incurred. Care must also be taken that the various instructions for the Paybook-keeper are observed, such as those passed by Resolution of Their Excellencies on August 27 and June 29, 1694, with regard to the appraising, selling, and entering in the accounts of estates left by the Company's servants, the rules for the Curators ad lites, those with regard to the seizure of salaries by private debtors passed by Resolution of August 5, 1696, in the Council of India, and the rules passed by Resolution of March 20, with regard to such sums belonging to the Company's servants as may be found outstanding on interest after their death, namely, that these must four or six weeks after be transferred from the Trade Accounts into the Pay Accounts to the credit of the deceased. (33)