egularity utterly unknown under native rule, and the
income must in regularity keep pace with the outlay. When we read of
seventy millions as the expenditure, it must be remembered that what is
called the land-tax is really rent, for in India the land has always
been considered the property of the state. This is kept before the mind
of the people of Madras by the yearly assessment of the tenants, and
before the people of the North-Western Provinces by the new assessment
made every thirtieth year. By the perpetual settlement of Bengal, the
tax-collectors were at once raised to the position of landholders, of
which they have often taken undue advantage. It must also be remembered
that a considerable sum is expended on remunerative works, such as
canals and railways. The expenditure on the army is great. I cannot
conceive why our Government keeps up so large a native army. It would
appear to those who are outside the Government circle, that its
reduction would conduce to safety as well as to economy. The European
part of the army is comparatively very small, and it would be most
perilous to lessen it. Years before the Mutiny, Sir Henry Lawrence said
it was the backbone of our strength, and events proved how true his
remark was. Yet it is, and must continue to be, very expensive, like
every other form of European agency. The Mutiny among its other results
left behind it heavy pecuniary responsibilities, which have added to the
debt and led to increased taxation. Many are of opinion that the
amalgamation of the Royal and Indian armies was an unwise measure, and
has caused much unnecessary expense. Often complaints have been made
that successive home Governments, from their unchallenged control over
the affairs of India, have imposed an unjust burden on its resources by
keeping at home too large a force at its expense, and by undue charges
for stores sent out, as well as by making it pay sums which were more
properly due by the imperial exchequer.

"The net land revenue has risen in the ten years beginning 1870-71 from
L20,335,678, or nearly half the total net revenue of L42,780,417, by
about two millions sterling, to L22,125,807, with a total net revenue of
L49,801,664. The gross revenue of the latter year, 1879-80, was
L68,484,666, the difference being derived from sources other than
taxation, such as the opium monopoly. The revenue of 1880-81 was
L72,920,000, and the gross expenditure L71,259,000. Including the land
revenu