140 THE BRITISH EMPIRE: — INDIA AND DEPENDENCIES
For many years the equivalent in sterling money of the rupee was approximately 25., but since 1873 the equivalent has fallen considerably lower, and has been subject to continual variations. In December, 1896, the sterling value of the rupee was under Is. id. In the budget estimate for 1898-99 the rate of exchange is taken at Is. oSid.
The following table shows the items of revenue and expen- diture for 1897-98 (revised ~ estimate) and 1898-99 (budget estimate) : —
Revenue
Heads of Revenue 1897-98
Land revenue . Opium . Salt
Stamps . Excise . Provincial )
rates . . / Customs Assessed taxes Forests . Registration . Tribute . Interest . Post Office, ^
Telegraph, |-
and Mint J Civil depart- \
ments . ) Miscellaneous Railways Irrigation Buildings )
and roads j Military dc-"\
partments . /
Rx.
25,932,300 5,242,300 8,625,000 4,806,200 5,507,300
1898-09
Rx.
27,568,200 5,329,800 8,728,000 4,855,900 5,717,300
Expenditure
Heads of Expenditure
3,677,300 3,860,000
4,577,400
1,889,300
1,788,200
482,400
897,900
868,900!
4,590,5001
1,892,900
1,735,600
462,200l
919,400[
929,800
3,348,300 3,203,900
l,703,100j l,733,000i
899,500' 918,600
22,167,300 21,823,600
3,591,100 3,228,100
660,500; 678,700
897,200 909,900;
Interest
Refunds, compensa- tions, &c.
Charges of \ collection ./
Post Office, Telegraph, and Mint .
Civil salaries&c
Miscell. Civil) charges . j
Famine re- lief and in-
surance Railway con-\
struction . / Railway Rcve-)
nue account / Irrigation Buildings \
and roads j Army Defence works
Total . Expenditure ■\ from Piovin- J cial balances J
1897-98
1898-99
Rx. Rx.
3,499,200; 3,378,600
1,851,500 1,880,100 8,991,000 9,330,800j
2,878,000
15,721,300 5,724,500
5,414,200
4,700
22,801,300 3,138,200 5,464,000
2,932,000;
15,694,800 5,777,600
1,099,200
I 5,800;
23,921, 400! 3,213,100| 6,021,500
27,027,000 25,055,9001 35,400! —
102,550,300|98,310,800 -705,700] -116,800
! Total ('X)i('iidii,uiv1
lotal revenue 96,561,500 99,085,400 char-o.i a-aiust
I I revenue . . /
101,844,600 98,194,000
The large deficit (Rx. .0.283,100) in 1897-98 i.s due to widespread famine and scarcity, and to military operations on the N.AV. frontier. Tlie annMint spent on famine relief in lSOG-07 and IH'JT-OS was Rx. 7,470,000, the uumher of units relieved being Sau millions. (A unit is one person relieved for one day.) Including Rx. 7,470,000 spent directly on famine relief, the cost of the famine \n actual outlay and loss of revenue was about Rx. 14,240,000, and, in
