It is impossible to understand the subject-matter of the Fifth Report without a knowledge of the administration of the Provinces or Sūbās of Bengal, Behar, and Orissa, and the means by which the British dominion commenced. The official terminology is almost as confused as the administration itself was in the first half of the eighteenth century, and can only be explained by a reference to the historical origin of the various officials. This will be done as briefly as possible.