e as land-tax, the 200 millions in the twelve Provinces of British
India pay about 4s. a head of imperial taxation, besides municipal or
local and provincial cesses, which purchase such local advantages as
roads, schools, police, and sanitary appliances. This incidence of
taxation varies from 5s. 6d. per head of the land-owning classes to 3s.
3d. for traders, 2s. for artisans, and 1s. 6d. for agricultural
labourers. The fiscal policy of the Government has of late been to
reduce the burden of the salt monopoly, which is a poll-tax, and to
abolish import duties. The 541/2 millions in the Native States pay only to
their own chiefs, who enjoy a net annual revenue of fourteen millions
sterling, and pay L700,000 as tribute, or less than the cost of the
military and political establishments maintained on their account" (Dr.
George Smith's "Geography of British India"). Deducting land-tax, opium,
railways, irrigations, post-office, and suchlike remunerative services,
the taxation is reduced to 2s. per head of population.

If the European army in India be the backbone of our military sway,
European administrators are, I believe, the backbone of our government.
During the terrible years 1857 and 1858, the services rendered by those
who were engaged in civil employment were of the highest value in
restoring peace to the distracted country, and in re-establishing our
government. European officials of every grade showed equal zeal and
determination. There were many native officials in these Provinces, some
of them highly paid and greatly trusted. A few remained faithful and did
good service, though the help rendered, when summed up, cannot be
reckoned great. Many proved unfaithful, and some became our bitter
enemies. If instead of Englishmen as judges, magistrates, and
collectors, we had had at that time highly educated natives of Bengal
holding these offices, the men who receive for themselves the best
hearing in England, can we suppose that, however well inclined, they
could have borne the brunt of the contest, and aided largely in securing
the victory? It would ill become me to speak against these men. I know
some of the class for whom I have not only a high esteem but warm
affection. Among them there are not a few who are great in attainment,
keen in intellect, and strong in purpose to do the right. Still I do not
think they themselves would maintain they have the physical courage, the
firm mental calibre, the moral strength, and