at least six of them must be
persons not in Government service. The right of interpellation has been
given, and also some share in shaping the financial arrangements
embodied in the annual budget.

CHAPTER XXIII

ADMINISTRATION--LOCAL

~Municipalities.~--It is matter for reflection that, while the effect of
British administration has been to weaken self-government in villages,
half a century of effort has failed to make it a living thing in towns
and districts. The machinery exists, but outside a few towns the result
is poor. The attempt was made on too large a scale, municipal
institutions being bestowed on places which were no more than villages
with a _bazar_. This has been partially corrected of late years. A new
official entity, the "notified area," has been invented to suit the
requirements of such places. While there were in 1904 139 municipalities
and 48 notified areas, in 1911-12 the figures were 107 and 104
respectively. Even in the latter year 32 of the municipalities had
incomes not exceeding L1000 (Rs. 15,000). The total income of the 104
towns was Rs. 71,41,000 (L476,000), of which Rs. 44,90,000 (L300,000)
were derived from taxation. Nearly 90 p.c. of the taxation was drawn
from octroi, a hardy plant which has survived much economic criticism.
The expenditure was Rs. 69,09,000 (L461,000), of which Rs. 40,32,000
(L269,000) fall under the head of "Public Health and Convenience." The
incidence of taxation was Rs. 2.6 or a little over three shillings a
head.

~District Boards.~--The district boards can at present in practice only be
treated as consultative bodies, and well handled can in that capacity
play a useful role. Their income is mainly derived from the local rate,
a surcharge of one-twelfth on the land revenue. In 1911-12 the income
was Rs. 53,74,000 (L358,000) and the expenditure Rs. 54,44,500
(L363,000). The local rate contributed 51 p.c. and contributions from
Government 23 p.c. of the former figure. Public works took up 41 and
Education about 20 p.c. of the expenditure.

~Elections.~--Some of the seats in most of the municipalities and boards
are filled by election when any one can be induced to vote. Public
spirit is lacking and, as a rule, except when party or sectarian spirit
is rampant, the franchise is regarded with indifference.

CHAPTER XXIV

REVENUE AND EXPENDITURE

~Financial Relations with Government of India.~--Local governments
exercise their financial powers